TMI Blog2017 (2) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... (b). The provisions being different the decision of Hon’ble Apex Court in case of International Auto Ltd cannot be applied to the instant case - value to be included in assessable value - appeal dismissed - decided against appellant. Clearance of defective goods as waste - valuation - Electrical insulation tapes - whether the Tribunal was justified in seeking assessment at the price which M/s. Leo Pack (to whom defective goods were cleared) sold the goods? - Held that: - It is seen that on the one hand appellant have not provided any basis for arriving at assessable value at which the said defective tapes were cleared. On the other hand, the revenue has adopted the sale price of the goods after clearance from job worker as the assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of excisable goods. Demand of duty on the amortized cost of dies/tools supplied by the buyers was confirmed by the lower authority. Aggrieved by the said order appellants are before this Tribunal. 3. Ld. Counsel for the appellants argued that tools/dies were not property of the appellant but were to returned to the supplier on completion of the order placed by the supplier. It was argued that the price of the goods has been fixed between appellant and the customer and no additional consideration has been received by the appellant and the price is the sole consideration for the sale. It was further argued that longer period of limitation has been incorrectly invoked as there has been no suppression and they have not collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The provisions being different the decision of Hon ble Apex Court in case of International Auto Ltd(supra) cannot be applied to the instant case. The appellant also cited the decision of the Tribunal in case of Krishna Fabrications Pvt Ltd Vs. Commr. Of C. Ex. Bangalore[2006(206) ELT 2008(Tri. Bang), Orissa Industries Ltd Vs. Commissioner of C. Ex. Bhubaneshwar-II[2007(220) ELT 236(Tri. Kolkata)] and Monon and Menon Ltd Vs. Commissioner of C. Ex. Cus PuneII [2006(195) ELT 38(Tri. Mumbai) . In all these cases material supplied was in the nature of raw material and not dies/tools and Rule 57F(2) procedure was violated, on these ground decisions are distinguished. The appellant had relied on the decision of Apex Court in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd scrap. It was argued that at the time clearance of the waste and scrap though M/s. Leo Pack salvaged electrical insulation tapes from the material. It was argued that M/s. Leo Pack who were separate job-worker of Bhor Industries Ltd having no relationship, inter se, with the appellant. It was argued that there was any duty liability, the same should be on M/s. Leo Pack who has manufactured the electrical insulation tapes out of waste and scrap of the appellant. It was argued that on such retrieved/salvaged tapes no duty can be demanded from the appellant. It was further argued that appellant has submitted sample of waste and scrap and the same was disclosed at the time of classification list. Ld. Counsel on the limitation argued that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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