2014 (10) TMI 158

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..... Jindal: The appellants are in appeal against the impugned order wherein demand of duty, interest and penalties have been confirmed against the appellants. 2. The brief facts of the case are that appellants are job worker and doing job work for M/s. Bharat Earth Movers Ltd. (M/s. BEML), M/s. BEML are supplying some material to the appellants free of cost, which was used by the appellants in thei .....

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..... dering the fact that a similar issue came up before the Hon'ble Apex Court in the case of International Auto Ltd. Vs. Commissioner of Central Excise, Bihar reported in 2005 (183) ELT 239 (S.C.) wherein it was held that the appellants are not required to pay duty on the free supplies by the principle manufacturer, who after receiving the intermediate products have cleared the finished goods on .....

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