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2016 (11) TMI 1331 - CESTAT MUMBAI

2016 (11) TMI 1331 - CESTAT MUMBAI - TMI - Demand of differential duty - the appellant had exceeded the small scale industries exemption limit by suppressing the value of the clearances affected which were beyond the threshold limit of ₹ 30 lakhs - Held that: - it is a common knowledge that FRP, PVC and PP line tanks are made out of raw material which fall under chapter 39 i.e. commonly known as plastic. In view of this, we hold that the value of the finished goods manufactured under chapt .....

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fabrication of tank at the site for which the material was also supplied by the concerned assessee. In our view, revenue authorities have misdirected themselves in including such value in job work in the clearance value of the appellant. - Appeal allowed. - Appeal No. E/2060/05 - Order No. A/90653/16/EB. - Dated:- 31-8-2016 - Shri M.V. Ravindran, Member (Judicial) And Shri C.J. Mathew, Member (Technical) None for the appellant Shri H.M. Dixit, AC (AR) for the respondent Per: M.V. Ravindran .....

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clearances affected which were beyond the threshold limit of ₹ 30 lakhs. 5. On perusal of the documents and the grounds in appeal, we find that the appellant is contesting the differential duty demand on the ground that the said duty liability has been wrongly worked out by including cost of various elements of which are value of traded goods, trading activity is not excisable, job work done at site of the customers, which does not amount to manufacture in the hands of the appellant and in .....

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