TMI Blog2016 (10) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... fitment in the final products? - Held that: - the central excise duty is paid on the entire value of the inputs along with final product despatched from the appellant’s factory premises. The decision in the case of INTERNATIONAL AUTO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BIHAR [2005 (3) TMI 132 - SUPREME COURT OF INDIA] relied upon where the issue of discharge of duty on the inputs suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... machines specifically for FIEPL. In order to make this machinery operational during the period April 1999 to July 2003, FIEPL dispatched inputs on job work challan from their factory to appellant s premises. Appellant under the bona fide belief that the goods having come under 57F(2), did not include the cost/value in the final goods after fitting the inputs and clearing the final products. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumed the final product manufactured by the appellant, in a machinery on which appropriate duty has been paid. 5. In short, we find that the central excise duty is paid on the entire value of the inputs along with final product despatched from the appellant s factory premises. The issue of discharge of duty on the inputs supplied by the final product manufactured is settled in favour of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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