New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (9) TMI 630 - CESTAT NEW DELHI

2016 (9) TMI 630 - CESTAT NEW DELHI - 2016 (341) E.L.T. 348 (Tri. - Del.) - Job-work - Valuation - includability - value of scrap retained by the appellant, who is a job worker - appellant clears the scrap so retained by them and discharges the duty liability on it - Held that:- the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will amount to double taxation. Also an identical issue came up before the Bench of .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

p. by Shri Manish Saharan, Advocate for the appellant Rep. by Ms. Neha Garg, DR for the respondent. ORDER This appeal is directed against the order-in-appeal No.IND-I/147/2008 dated 27.08.2008. 2. Heard both the sides and perused the records. 3. The issue involved in this case is regarding the demand of central excise duty on the value of scrap retained by the appellant, who is a job worker. The appellant herein is manufacturing HDPE bags on job work basis for one of their customers and discharg .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

arguments put-forth by the ld. Departmental Representative and the findings of the lower authorities on this issue are in consistent with the law for more than one reasons. 6. Firstly, the Revenue authorities want to include the value of scrap in the value of the goods job worked i.e. HDPE bags and demand duty. It is undisputed that the appellant has discharged the duty liability on the scrap and again, demanded duty by including the value in job work charges, which will amount to double taxatio .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version