TMI Blog2018 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Auto Ltd. Vs. Commissioner of Central Excise, Bihar [2005 (3) TMI 132 - SUPREME COURT OF INDIA] had analyzed a similar issue and held that while clearing the goods to their principal, the cost of free issue need not be included in the assessable value - demand do not sustain - appeal allowed - decided in favor of appellant. - Appeal No. E/123/2011 - 40453/2018 - Dated:- 22-2-2018 - Ms. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue materials are placed on the wooden crates manufactured by the appellant and are cleared on payment of duty on the value excluding the value of the free issue materials. The free issue materials supplied by their customer are received under a delivery challan which are closed after completion of the dispatch of the said goods. The said customer avails CENVAT credit on the said raw materials su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. 2. On behalf of the appellant, counsel Shri M. Karthikeyan submitted it is not disputed that appellant received the free issue materials from M/s. Saint Gobain. It is also not disputed that the appellant had not included the value of the free issue materials for arriving at the assessable value of wooden crates. The Hon'ble Supreme Court in the case of International Auto Ltd. Vs. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under:- 5. The issue is that the respondents after job work, while clearing the goods to their Principal did not include the cost of free inputs/raw materials supplied. The respondents are engaged in manufacture of automobile parts. In Ghatge Patil Inds. Ltd (supra) the Tribunal has relied upon International Auto Products case to hold that such addition of free supplied parts is not to be i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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