9911796707
TMI Blog2014 (8) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Brief facts of the case are that respondent M/s Reclamation Welding Ltd, Odhav, Ahmedabad were engaged in the manufacture of various grades of castings out of raw materials supplied by M/s AIA. Respondent took CENVAT Credit of the input supplied and castings were supplied back to M/s AIA on payment of duty. 3. Dr. Jeetesh Nagori (AR) appearing on behalf of the Revenue argued that assessable value in such cases should be based on the raw material cost plus job charges plus profit of the job worker as per settled position of law. That appellant has paid duty on a lower value than the actual cost of the goods as per the cost accountant's certificate. It was also his case that supplier of the raw materials is a subsidiary company of the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. Ld.Advocate relied upon the following case-laws:- i) Advance Surfactants India Ltd Vs CCE [2011 (274) ELT 261 (Tri-Bang)] ii) Rolastar Pvt.Ltd. Vs CCE [2012 (276) ELT 87 (Tri-Ahmd)] iii) Indian Extrusions Vs CCE [2012 (283) ELT 209 (Tri-Mum)] iv) Tara Industries Ltd Vs CCE [2003 (161) ELT 758 (Tri-Del)] v) Mahindra Ugine Steel Co. Ltd Vs CCE [2003 (156) ELT 618 (Tri-Mum)] vi) CCE Vs Coca Cola India Pvt. Ltd. [2007 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent has correctly paid duty. No evidence has been introduced by the Revenue as to how job worker and the raw material supplier are related persons for the purpose of attracting Rule 8 of the Central Excise Valuation Rules 2000. Even if any additional duty was payable the same was also available as credit to the recipient of goods. It is an exercise entirely covered by the concept of revenue neutrality, as per the case laws relied upon by the respondent. Secondly, in the event of credit being admissible to the recipient of the same group of companies it cannot be held that there could be any intention on the part of the respondent to evade payment of duty and accordingly extended period is not attracted in the present demands. 6. In vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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