9911796707
TMI Blog2018 (8) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... e- for the appellant Shri. G. M. Sharma, AR- for the respondent ORDER Per Ashok Jindal The appellants are in appeal against the impugned orders wherein the differential duty has been demanded along with interest and penalties were also imposed on the appellants. 2. As the fact and issue in both the appeals are common, therefore, both the appeals are disposed of by a common order. 3. The fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit 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 goods. In these set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 transaction value. The case of the Revenue is that in terms of Rule 10A(ii) of the Central Excise Valuation Rules, 2000, the appellants are required to pay duty on the transaction value of M/s ISGEC. Although we hold that the appellants are required t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant to M/s ISGEC. In that circumstances, activity of testing done by the M/s ISGEC amounts to manufacture as Note 6 to Section 16 of the 1st schedule of Central Excise Tariff Act, 1985. On the basis of said understanding, the appellants have cleared the goods to M/s ISGEC on the value arrived at the job charges plus raw material. The appellants from no stretch of means can be said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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