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2015 (10) TMI 1685 - CESTAT MUMBAI

2015 (10) TMI 1685 - CESTAT MUMBAI - 2015 (330) E.L.T. 602 (Tri. - Mumbai) - Valuation of the goods - Job works - benefit of Notification No. 38/97-CE dated 27/06/1997 and Notification No. 9/98-CE dated 02/06/1998 - Held that:- Appellant was receiving 80% by weight LDPE and 20% by weight LLDPE. However, while manufacturing the goods they were using 50% of LDPE and 50% of LLDPE. The additional LLDPE required was purchased from the local market and the excess quantity of LDPE received was detained .....

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riod. Either the appellant has to provide one-to-one co-relation of each consignment used in the manufacture of the goods or the average value during the period of three months required to be added. Since on-to-one co-relation of the value are not available, we order that the method adopted by the Revenue is correct and accordingly the value computed as also the turnover for the year 1997-98 is correct and the appellant will not be eligible for the benefit of Notification No. 9/98-CE dated 02/06 .....

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al No. E/535/2005 - Final Order No. A/1679/2015-WZB/EB - Dated:- 8-6-2015 - P K Jain, Member (T) And S S Garg, Member (J),JJ. For the Appellant : Shri V B Gaikwad, Adv. For the Respondent : Shri N N Prabhudesai, Superintendent (AR) ORDER Per: P K Jain: The brief facts of the case are that the appellants are manufacturing polyfilm by using LDPE and LLDPE granules. They are receiving such granules from their customers M/s. Warna Sahakari Dudh Utpadak Sangh in the ratio of 80:20 by weight. However, .....

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and therefore, the same is required to be added in the valuation of the final product i.e. polyfilm. If the said additional consideration is added in the value of the goods manufactured during the period 1997-98, the turnover of the appellant exceeds ₹ 3 crore and benefit of Notification No. 38/97-CE dated 27/06/1997 and Notification No. 9/98-CE dated 02/06/1998 will not be available to the appellant during the subsequent period i.e. 1998-99. 3. The learned counsel for the appellant submit .....

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re is no willful mis-statement or suppression of fact and therefore extended period of limitation cannot be invoked and penalty under Section 11AC equal to the demand cannot be imposed. 4. The learned Additional Commissioner (AR), on the other hand, submitted that the value of the goods being cleared is for the period from 01/01/1998 to 31/03/1998 and therefore, there is no reason for considering average value of LLDPE for the whole financial year i.e. from 01/04/1997 to 31/03/1998. He further s .....

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were using 50% of LDPE and 50% of LLDPE. The additional LLDPE required was purchased from the local market and the excess quantity of LDPE received was detained by the appellant. Since the prices of LDPE and LLDPE are different and LDPE is comparatively costly material the difference in value has to be taken as additional consideration and hence will form part of the job-work. Accordingly, we hold that the difference in price of LDPE and LLDPE is required to be added for computation of the asses .....

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