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M/s. Chennai Bottling Co. Pvt. Ltd. Versus CCE Chennai

Valuation - job-work - whether the job worker is required to discharge duty liability on the basis of selling price of the principal manufacturer? - Held that: - issue regarding valuation of goods manufactured on job work basis is no more res integra and the law has been well settled in this regard by the Hon’ble Apex Court in the case of Ujjagar Prints [1988 (11)106 - SUPREME COURT OF INDIA], where it was held that the job worker is not required to discharge duty liability on the basis of selli .....

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cally held that the charges are not includible in the assessable value. - Appeal allowed - decided in favor of appellant. - E/408/2006 & E/431/2006 - Final Order No. 41085-41086/2017 - Dated:- 19-6-2017 - Smt. Sulekha Beevi C.S., Member ( Judicial ) And Shri V. Padmanabhan, Member ( Technical ) Shri M. Karthikeyan, Advocate for the appellant Shri K.P. Muralidharan, AC (AR) for the respondent ORDER Per Bench The appellant M/s. Chennai Bottling Co. Pvt. Ltd., is a job worker for M/s. Hindustan .....

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nisters by HCCB to their customers. After due process of law, the adjudicating authority dropped the entire proceedings on the following grounds:- a. The transaction between the appellant and HCCB is to be treated as manufacture of excisable goods on job work basis and the appellant is to be treated as having manufactured on behalf of the main manufacturer who supply the raw materials. b. The assessable value worked out as per the guidelines of the Apex Court judgment in the case of M/s. Ujjagar .....

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Charges, the Final order passed by the Tribunal in the case of Pepsico India Holding Ltd. 2004 TIOL-01(T) Delhi was relied upon, wherein it was held that such lease charges on the dispensing machine need not be included in the assessable value of the syrup. Against this order, the department filed appeal before the Commissioner (Appeals) and vide order impugned herein, the Commissioner (Appeals) allowed the Revenue appeal. However, the penalty was limited to ₹ 2.30 lakhs. Thus the appellan .....

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clarified in para-3 that there can be no departure from the principles laid down by the Apex Court in the case of Ujjagar Prints even under the new Valuation Rules 2000 introduced with effect from 01.04.2000. That the department cannot therefore demand duty deviating from the law settled by the Hon ble Apex Court and their own circular. It is also pointed out by the ld. Counsel that in the appeal filed before the Commissioner (Appeals), the department has agitated the issue of non-inclusion of M .....

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