TMI Blog2018 (3) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... ical issue has came up before the Tribunal in the case of M/s. Nilkamal Ltd. and others vs. CCE & ST, Raipur [2018 (2) TMI 1305 - CESTAT NEW DELHI] wherein it was observed that the appellant is the manufacturer and not the job worker. So, Rule 10A of the Central Excise Valuation Rules, 2000 is not applicable - appeal allowed - decided in favor of appellant. - Excise Appeal No. 51141 of 2017 - FIN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the arrangement is one of the principal job worker. The Revenue held that the value of branded furniture by the appellant supplied to M/s. Nilkamal Ltd. should be in terms of Rule 10A of Central Excise Valuation Rules, 2000. The appellants contested the view of the Revenue. 2. We have heard Shri J M Sharma and Shri M R Sharma, learned representatives of the parties and gone through the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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