TMI Blog2017 (6) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... sue decided in the case of COMMR. OF C. EX. & CUS., VADODARA-II Versus INDEOS ABS LIMITED [2010 (3) TMI 656 - GUJARAT HIGH COURT], where it was held that Absence of any substantial question of law, appeal is dismissed - appeal allowed - decided partly in favor of appellant. - E/594/2005 - 41039/2017 - Dated:- 20-6-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri V. Padmanabhan, Member (Technical) Shri Raghavan Ramabhadran, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Bench The appeal is against OIA No.53/2005 dt. 29.04.2005. The brief facts of the case are that appellants are manufacturers of motor cycles classifiable under chapter 8711.20 of CET. They also ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the parts / components were got manufactured from other sub contractors on job work basis. Duty has been paid by the appellant on such job work components, some of which were stock transferred to Jaipur. The appellant paid excise duty on the Net Dealer Price wherever such parts were also sold in the market. In the remaining cases, the value of the parts was determined on the cost construction basis taking into consideration the material cost, direct labour cost, direct overheads. The dispute is pertaining to the period 07.09.1998 to 30.09.2000 i.e. prior to the amendment in Section 4 of the Central Excise Act as well as introduction of amended Central Excise Valuation Rules. 4. The first limb of the dispute is that the appellant did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Apex Court (supra), we are of the view that the duty demand is not sustainable and is required to be set aside. 6. The third limb of the dispute is with reference to the components which have been got manufactured on sub-contract basis from job workers. The Central Excise duty on such goods have been discharged by the appellant after working out the value of the same in line with the decision of the Apex Court in the case of Ujagar Prints Vs UOI - 1989 (39) ELT 493 (SC). In the case of Ujagar Prints (supra), the Apex court held in the context of processors of fabrics, that duty is payable by such independent processers by arriving at the value on the basis of materials cost plus cost of conversion. Revenue was of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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