2012 (7) TMI 414

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..... . Ravindran;   This appeal is directed against order-in-Appeal No.148/2006(Ahd- III)CE/ DK/ Comr.(A), dt.14.09.06.   2. The relevant facts that arise for consideration are the appellants herein are manufacturers of seamless stainless steel tubes/pipes and were availing benefit of cenvat credit. The appellants herein undertook job work for M/s. IVCRL Infrastructures & Projects Ltd. duri .....

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..... imposed. On an appeal, the first appellate authority also concurred with the views of the adjudicating authority. Hence this appeal.   3. Ld. counsel appearing on behalf of the appellant submits that both the lower authorities have misdirected themselves for a simple reason that the sales tax payable or the amount of sales tax as indicated in the assessable value in as much as the appellant .....

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..... duty on the finished goods. It is his submission that the sales tax amount which is indicated on the invoice of the Steel Authority of India Ltd. is d cost which needs to be included for the discharge of excise duty.   5. We have considered the submissions made at length by both sides and perused the records.   6. The issue to be decided in this case is whether the sales tax paid by M/ .....

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..... ales tax amount indicated on the invoice is for the sale to M/s. IVCRL Infrastructures & Projects Ltd., who while discharging their sales tax liability may be claiming credit of the said sales tax paid by them. In our considered view, the amount of sales tax indicated in the invoice of Steel Authority of India Ltd. cannot be included in the landed cost of the inputs/raw materials for the reason th .....

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..... se for job working also.   9. Accordingly in view of the foregoing, we find that the impugned orders of both the lower authorities are not consistent with the law and are liable to be set aside and we do so. Both impugned orders are set aside and appeal is allowed with consequential relief, if any.   (Operative portion of the order pronounced in the Court)  
Case laws, Decisio .....

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