TMI Blog2018 (5) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... covered by the decision of the Hon’ble Supreme Court in the case of Ujagar Prints vs UOI [1988 (11) TMI 106 - SUPREME COURT OF INDIA], where it was held that value for assessment of the goods manufactured by a job worker will consist of the total of the cost of raw material, manufacturing cost and the manufacturing profit. Appeal dismissed - decided against Revenue. - Excise Appeal No. 1701 of 2009 - Final Order No. A/10938/2018 - Dated:- 24-4-2018 - Satish Chandra, President And C.J. Mathew, Member ( Technical ) For the Petitioner : Ms. Nitina Nagori, DR For the Respondents : Ms. Shreya Dahiya, Adv. ORDER Per Justice (Dr. ) Satish Chandra The present appeal is filed by the Department against the Order-in-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ya, learned counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of the material available on record, it appears that the Department vide its Circular No. 619/10/2002-CX dated 19.02.2002 has clarified that : 2. The matter has been examined by the Board. It is observed that the system of getting goods manufactured on job-work basis is not new. Under the provisions of the earlier section 4 and the Rules made thereunder the matter has been finally decided by the Apex Court in the case of Ujagar Prints Ltd. [1989 (39) E.L.T. 493 (S.C.)] and the case of Pawan Biscuits Co. Pvt. Ltd. [2000 (120) E.L.T. 24 (S.C.)]. It was clearly held that in respect of goods manufactured on job-work basis, assessable value would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court. 5. Further, the Hon ble Supreme Court in the case of Mahindra Ugine Steel Co. Ltd. Vs CCE, Pune-I, 2003 (156) ELT 618 (T-Mum), has observed that : 4. Rule 8 of the Valuation Rules reads Where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be one hundred and fifteen per cent of the cost of production or manufacture of such goods. For the provision of this rule to apply, therefore, two requirements are to be fulfilled. The first is that the excisable goods that the assessee manufactures are not sold by him. The second is that they must be used for consumption either by him or on his behalf in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Respondents were both registered with the Central Excise Department. The job worker is manufacturing asbestos cement pipes and couplings, whereas the assessee-Respondents are manufacturing asbestos cement sheets and other accessories which attract the Central Excise duty. The job worker is doing the job work on the inputs received from the principal and clearing the said goods after doing the job work i.e. manufacture the AC Pipes and Couplings as per the requirement of assessee-Respondents on payment of Central Excise duty, who in turn cleared the same after fixing value as per the agreement with the buyers. In the circumstances, we are of the consideration opinion that the case is squarely covered by the decision of the Hon ble Supreme C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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