9911796707
TMI Blog2017 (11) TMI 1245X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per: Archana Wadhwa After hearing both the sides duly representative by Shri. R.R. Yadav, Consultant and Shri. Satyapal, AR, we find that the appellant is engaged in the manufacture of cold rolled profiles, sheets, angles, shapes and sections etc. They are also doing the galvanisation of the said products on their own products as also on job wok basis for other manufacturers. Admittedly, galva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the said Himachal Pradesh based customers, after discharging duty on the basis of job charges only. 3. In respect of both the types of job works, Revenue entertained a view that the duty is required to be paid by the appellant not only on job charges but by including the value of the raw materials/inputs supplied by the principal manufacturer or their customers. Accordingly, demands were rais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them were further used by the principal manufacturer in their final product, which was being cleared on payment of duty. He also submits that they were following due procedure for doing the job work in terms of the provisions of Rule 4(5)(a) of the Cenvat credit Rules or the notification in question. He draws our attention to the facts that though the said issue was raised before the lower authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... required to be verified by lower authorities for which we remand the matter to them. 6. We make it clear the appellant is not contested the legal issue that in respect of clearances made to Himachal based unit, the assessable value would be by including the cost of the materials/inputs sent by the said principal manufacturer and he is also not contesting the issue on limitation. The authorities w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
