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Sulzer Friction Systems (India) Ltd. Versus Commissioner of Central Excise, Chennai-IV

2015 (7) TMI 305 - CESTAT CHENNAI

Waiver of pre deposit - Valuation of goods in the hands of Job Worker - Rule 10A - duty on the value of materials supplied by the principal manufacturer - Demand of differential duty - Penalty u/s 11AC - principal has not paid the duty of excise nor taken the credit - Held that:- Appellant produced copy of job work challans, delivery receipt of the materials and while returning the goods they paid excise duty on the cost of value addition in respect of carbon lining/facing undertaken by the appe .....

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. - Prima facie, appellants have made out a case for waiver of total demand. Accordingly, there will be waiver of predeposit and stay of recovery during pendency of appeal - Stay granted. - Application Nos. E/Stay/41911/14, E/EH/41913/14 in E/41640/14, E/Stay/41912/14, E/EH/41914/14 in E/41641/14 - MISC ORDER No.40938-40941/2015 - Dated:- 24-6-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Petitioner : Shri V. Ravindran, Advocate For The Respondent : Shri B. Balamurugan, AC (AR) P .....

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Rule 4 (5) of CCR 2004. While returning the goods were described as Synchronise Rings-GBS and appellants have discharged central excise duty on the value addition of carbon lining. The adjudicating authority demanded differential duty on the value of materials supplied by the principal manufacturer and confirmed the demand of ₹ 12,53,43,725/- and also imposed penalty under Section 11AC and also penalty under Rule 57 of CER 2002. 2. The Ld. Advocate for the appellants submitted a written sy .....

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ce no duty was paid by the principal manufacturer on the said goods they have not availed any input credit. As a job worker, they undertake specialised activity of carbon lining on the rings and for this they imported carbon facing and the same were used for carbon lining. He further submits that they have correctly paid central excise duty on the value of materials/value addition added by them. Value of material supplied by the principal manufacturer under job work challan was not includable. T .....

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International Auto Ltd. Vs CCE Bihar 2005 (183) ELT 239 (SC) (ii) Lawkim Ltd. Vs CCE Pune 2007 (218) ELT 142(Tri.-Mum.) (iii) Automative Stampings & Assemblies Ltd. 2009 (247) ELT 712 (Tri.-Ahmd.) He submits that in view of Supreme Courts judgement in the International Auto Ltd. Vs. CCE Bihar (supra) the issue stands settled in their favour. He pleaded for waiver of predeposit. 3. On the other hand, Ld. AR reiterates the findings of the adjudication order and submits that appellants on one .....

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her they have not furnished details of inputs supplied by the principal manufacturer so as to include the value of the goods manufactured by the appellant and lower authorities rightly demanded differential demand by invoking extended period. Further he submits the description of goods received from the principal supplier is different and the goods cleared by the appellant described as Synchronise Rings and cleared under two documents i.e.Central Excise invoice and challan. He submits that Supre .....

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