TMI Blog2016 (6) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ork and not for subsequent sale from the job workers premises. Since the respondent is adopting the contract price for payment of duty and such value adopted for coated pipes from the premises of the job worker is in accordance with law, there is no ground for any addition towards freight. In view of the above finding on fact by the ld. Commissioner, we find no ground to interfere with the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndore. The respondents are engaged in the manufacture of steel spirally welded pipes liable to Central Excise Duty. They were supplying cement coated M.S. Pipes on contract price to M/s. Hindustan Construction Company Ltd. The spirally welded pipes are cleared from the premises of respondent to the job worker for mortar lining and there after from job workers premises to their buyers. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not sold at the factory gate but are being sold at a place other than the place of removal i.e. factory. In the present case the goods were removed from the premises of the appellant for the purpose of job work and not for subsequent sale from the job workers premises. Since the respondent is adopting the contract price for payment of duty and such value adopted for coated pipes from the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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