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TMI Blog2018 (9) TMI 161X X X X Extracts X X X X X X X X Extracts X X X X ..... Kinariwala, Assistant Commissioner (AR) for the Respondent ORDER Per: Ramesh Nair The brief facts of the case are that the appellant are engaged in the manufacture of goods on job work basis for the principal. The valuation of the goods adopted is on the basis of cost data provided by the principal. On investigation, it was revealed that the principal have provided incorrect data of cost acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is no dispute about the valuation. On a query from the bench, he submits that the appellant have been availing Cenvat credit on the strength of duty paying bills of entries in respect of all the raw materials used for the job work goods. He placed reliance on the following judgments:- (a) CCE vs. Lajya Dyeing & Bleaching Works - 2008 (224) ELT 345 (SC). (b) Nikharka Dyg. & Ptg. vs. CCE - 2006 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e reiterated the findings of the impugned order. 4. We have carefully considered the submissions made by both the sides. We find that there is no dispute on the fact that the goods impugned in the present case were undervalued as the cost of raw material was wrongly intimated by the principal to the appellant. Now the only issue is of limitation. We find that the appellant have been availing Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Counsel is on the fact that the manufacturer assessees were solely adopting the value on the basis of the cost data provided by the principal. However, in the present case, the fact that the appellant were in possession of bills of entry which shows the actual cost of raw material. Therefore, all these judgments are of no help to the appellant in the facts and circumstances of the present case. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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