TMI Blog2019 (1) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... of raw material by the principal to the other manufacturer, job worker is not satisfied in the facts of the present case. Demand set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/52099/2018-DB - A/53523/2018-EX[DB] - Dated:- 26-11-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri V. Laxamikumaran, Adv. for the appellant Shri R.K. Mishra, DR for the respondent ORDER Per Anil Choudhary 1. Heard the parties. 2. The present appeal, filed by the assessee M/s Miraj Drymix Pvt. Ltd., is with respect to valuation dispute. The issue in this appeal is, Whether the valuation of wall putty manufactured and cleared by the appellant M/s. Miraj Drym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at arms length and accordingly, instead of valuation under Section 4(1)(a) of the Act, the valuation is to be done under Section 4(1)(b) of the Act read with Rule 10 A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 (hereinafter called as Valuation Rules, 2000 ). 5. In the statement under Section 11 (7)(a) of the Central Excise Act, the earlier Show Cause Notice for the preceding period 1st January 2012 to 31st March 2016, has been adopted which was adjudicated vide Order-in-Original No. ANW-EXCUS-000-COM-01-17-18 dated 21st July 2017, whereby the demand was confirmed. The said order under challenge came before this Tribunal in Appeal No. E/51653-51656/2017 and vide Final Order dated 19th July 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... WARE to the assessee for manufacture of the goods were returned after use (without availing Cenvat credit), (f) that the brand name of TUPPERWARE was affixed on the products by the assessee as required by the buyer, (g) that the assessee indemnified TUPPERWARE against any losses, damages, liabilities etc. which might arise from the former s negligence or wilful misconduct in manufacturing, assembling, handling, storing or shipping the products, and TUPPERWARE indemnified the assessee against any claim arising out of consumer s use of the products in accordance with TUPPERWARE s instructions, (h) that the assessee had to use their own equipments, labour and know-how to manufacture/assemble the products, to carry out quality control tests on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f TUPPERWARE was affixed on the finished goods by the assessees is also immaterial. In this context, in our view, the learned Commissioner is justified in having claimed support from the decisions in the cases of Poona Bottling Co. Ltd. etc. 7.5 The third requirement [vide para (7.1) supra] for the assessees to be job workers of TUPPERWARE has also not been satisfied in this case inasmuch as the goods were not manufactured from any inputs supplied by TUPPERWARE or by any other person authorized by them. It is not in dispute that the necessary raw materials and packing materials were procured by the assessees from suppliers named by TUPPERWARE. The cost of these materials were expressly recognized as expense of the assessees. That th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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