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Super Cabinets Versus C.C.E., Delhi

2016 (12) TMI 279 - CESTAT NEW DELHI

Valuation - job-work - manufacturing TV cabinets for Weston Electronics - value of the moulded components supplied to them by Weston Electronics to be included in assessable value or not? - the challans were in the name of M/s Celak & Co., while actual manufacturing was being done by M/s Super Cabinet. Admittedly during the period of dispute , M/s Super Cabinet had no SSI Registration - Held that: - it is only a procedural lapse that the challans are not in the name of actual manufacturer - It m .....

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e Appeal No. 870 of 2008 - Final Order No. 55098/2016 - Dated:- 15-11-2016 - Dr. Satish Chandra, President And Mr. Ashok K. Arya,, Technical Member Mr. Rinky Arora, Advocate for the appellants Shri R.K. Manjhi, A.R. for the respondent ORDER Per Justice (Dr.) Satish Chandra The present appeal is filed by the appellant against the order of the Collector of Customs & Central Excise, Delhi II dated 24.1.2008. 2. Earlier, the issue involved, had come up in Appeal No.E/101/93-B1 before the Tribuna .....

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ing period for 22.9.86 to 22.7.70 , they did not include the value of the moulded components supplied to them by Weston Electronics. The moulded components for manufacture of TV cabinets were being received from Weston Electronics under job work challan under Rule 57F (2) but the challans were in the name of M/s Celak & Co., while actual manufacturing was being done by M/s Super Cabinet. Admittedly during the period of dispute , M/s Super Cabinet had no SSI Registration. 5. It has been plead .....

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was only a procedural lapse on their part that the job work challans were not in the name and therefore, the value of the material supplied should not be included in the assesseesable value. 7. It may be mentioned that in the same set of facts, similar issue has come up before the Tribunal in the case of Modern Denim Ltd. vs. C.C.E., Ahmedabad 2005 (191) ELT 1174 (Tri-Mumbai) where it was observed that - Once goods cleared from MDL and EOU are found to be at NIL duty or fully exempt, the questi .....

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