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Suyog Engineers Pvt. Ltd. Versus CCE, Panchkula

2018 (2) TMI 911 - CESTAT CHANDIGARH

Valuation - job-work - Rule 10A(ii) of Central Excise Valuation Rules, 2000 - it was alleged that M/s ISGEC is selling the goods as such as the appellants have manufactured the goods in complete form, therefore, in terms of Rule 10A(ii), the appellants are required to pay the duty on the value at which M/s ISGEC sold the goods - Held that: - identical issue came in appellant own case Suyog Engineers Pvt. Ltd., Yamuna Fabricators Versus CCE, Panchkula [2017 (10) TMI 893 - CESTAT CHANDIGARH], wher .....

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Devender Singh, Member (Technical) Shri. Amar Pratap Singh, Advocate- for the appellant Shri. G.M. Sharma, AR- for the respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned order wherein differential duty has been demanded along with interest and penalty is also imposed on them. 2. The facts of the case are that the appellants are manufactures of economizer coils and super heater coils which are parts of boilers. The appellants were the job worker of M/s ISGEC. Pursu .....

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nd the goods used by them for manufacture of the said coils. On receipt of the said coils, M/s ISGEC took the Cenvat Credit and cleared the same on payment of duty on the transaction value. Through an investigation, it was alleged that M/s ISGEC is selling the goods as such as the appellants have manufactured the goods in complete form, therefore, in terms of Rule 10A(ii) of Central Excise Valuation Rules, 2000, the appellants are required to pay the duty on the value at which M/s ISGEC sold the .....

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rd the parties and considered the submissions. 5. Considering the fact that in appellant s own case for the earlier period on the identical issue came up before this Tribunal wherein this Tribunal observed as under: 7. In this case, the facts have not been disputed that the appellants are job worker and after manufacturing the goods and clearing on payment of duty to M/s ISGEC and M/s ISGEC is taking the credit of duty paid by the appellant and further cleared the goods on payment of duty at tra .....

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