TMI Blog2017 (5) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 OF 2017 - - - Dated:- 2-5-2017 - S.C. DHARMADHIKARI PRAKASH D. NAIK, JJ. Mr. V. Sridharan, Senior Counsel with Mr. Jas Sanghavi i/by M/s. PDS Legal for the Petitioner. Ms P.S. Cardozo for Respondent No.2. P.C: 1. At the request of Ms. Cardozo, we grant time to file an affidavit in reply. 2. She has raised a preliminary objection to the maintainability of the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Job Work Challans in terms of Explanation 1 to Rule 6 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 while determining the value of their finished goods for the payment of central excise duty. This issue is squarely covered by the decision of the Hon'ble Supreme Court in the case of International Auto Ltd. Vs. Commissioner of Central Excise, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain parts supplied free of costs under Challans of the principal manufacturer in value of motor vehicle parts manufactured and supplied by the appellant before the Tribunal to the principal manufacturer is not permissible. The substantive section itself, namely, Section 4 of the Central Excise Act, 1944 does not permit this course. 8. On 20.3.2015, Civil Appeal No.1996 of 2006 of the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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