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2016 (10) TMI 299 - CESTAT MUMBAI

2016 (10) TMI 299 - CESTAT MUMBAI - TMI - Demand of Central Excise Duty on inputs - pinion shaft and reck jaws - job work - inputs received on job work challan from factory of principal to appellant’s premises - whether the value of inputs needs to be included as inputs received were not for job work but for 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. - .....

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r the appellant Shri S. Hasija, Supdt. (AR) for the respondent ORDER This appeal is directed against Order-in- Appeal No. PII/BKS/90/05 dated 26.04.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of central excise duty on pinion shaft and reck jaws inputs received by the appellant from M/s. Fuel Instruments & Engineers P. Ltd. (FIEPL). The appellant is a manufacturer of upper cross head and lower cross head parts of machines speci .....

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for fitment in the final products. Both the lower authorities have held against the appellant and demands are confirmed with penalties. 4. After considering the submission made by both sides, we find that the revenue has no case on the merits inasmuch as it is undisputed that the inputs received by the appellant from FIEPL were under job work challan and they were fitted into a final product manufactured by the appellant. The appellant having received the inputs under job work challan cannot be .....

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