TMI Blog2018 (8) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... s to the supplier should, after completing the manufacture of the final product is clearing the same on payment of duty - This Bench in the case of Kailash Auto Builders [2004 (9) TMI 216 - CESTAT, BANGALORE] held that if by mistake the job worker had paid the duty on the raw materials used by him that should not be a reason for the Department to demand duty from him on the entire value of goods, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al manufacturer on payment of duty. The Department s contention was that the appellants were free to use the provisions of job work procedure and sent back the goods to the principal manufacturer without payment of duty. However, having opted to pay duty, they have become manufacturers and should discharge duty including the value of goods supplied free of cost by the principal manufacturer. A sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principle-to-principle basis involving a sale, therefore, the value requires to be arrived in terms of Central Excise (Valuation) Rules, 2000 read with Section 4 of Central Excise Rules, 1944. 2. The learned counsel for the appellants has submitted that they have followed the job work procedure prescribed under the provisions of Rule 57F(3) and (4) of Central Excise Rules, 1944 as it existed d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) CCE vs. Narmada Chematur Pharmaceuticals Ltd.: 2005 (179) ELT 276 (SC) (iii) CCE vs. Reclamation Welding Ltd.: 2014 (308) ELT 542 (Tri.-Ahmd.) (iv) CCE vs. Abhinav Chemicals: 2012 (284) ELT 589 (Tri.-Del.) 2.2 They have also claimed that the demand is time barred. 3. The learned DR reiterated the findings of the OIO and OIA and relied on the decision of Hon ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleared by the job worker, therefore, he was required to have added the cost of the raw materials. In the instant case, the raw materials have been received free of cost under Rule 57F (4) challans. After the process, the appellants are sending back the goods to the supplier should, after completing the manufacture of the final product is clearing the same on payment of duty. We find that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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