TMI Blog2014 (10) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 payment of duty. In appellant's own case also, this Tribunal has held that appellants are not required to pay differential duty in the similar situation. Therefore, following the decision in appellant's own case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring assemblies, which were cleared to M/s. BEML on payment of duty on the aggregate price declared for their job charges and M/s. BEML at their end has used the processed goods in manufacturing of final product and cleared the same on payment of duty. 3. The value declared by M/s. BEML was taken in consideration while calculating cost of the parts by the appellant. In fact, the said material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In appellant's own case also, this Tribunal has held vide order No. A/1601/WZB/2000/C-III dt. 14.7.2005 held that appellants are not required to pay differential duty in the similar situation. Therefore, following the decision in appellant's own case, we hold that in this appeal also the appellants are not required to pay differential duty as demanded. Accordingly, the impugned orders are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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