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TMI Blog2023 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... Shah , Advocate. For the Respondent : Shri : P. K. Singh , Superintendent (AR). ORDER RAMESH NAIR The brief facts of the case are that the appellant are engaged in the manufacture of N-Methyl Pyrrolidone on Job-work basis on the input supplied by their principal M/s Alkline Almine Chemical Ltd (M/s AACL for short). The appellant availed the Cenvat Credit on inputs and discharged the duty liab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncipal, at which the goods are sold by principal manufacturer, which is in terms of Rule 10A of Central Excise Valuation Rules, 2000. Therefore, no any other element can be included over and above the transaction value. In this regard he referred to the invoices issued by the appellant as Job-worker and corresponding sale invoice of the principal and pointed out that the transaction value, on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Job-worker's invoice reference was given in the sale invoice of the principal manufacturer and it is observed that in both the invoices the assessable value is the same transaction value, at which the goods were sold by the principal manufacturer. 4.1 In this fact the valuation of the goods is governed by Rule 10A of Central Excise Valuation Rules, 2000, which is reproduce below: "[RULE 10A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the factory of job-worker and where the principal manufacturer and buyer of the goods are not related and the price is the sole consideration for the sale, the value of the excisable goods shall be the normal transaction value of such goods sold from such other place at or about the same time and, where such goods are not sold at or about the same time, at the time nearest to the time of remova ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the principal manufacturer, the transaction value of the said goods sold by the principal manufacturer shall be adopted by the Job-worker for payment of Excise Duty. 4.2 In view of the clear provision for valuation of Job-work goods, as provided in the above Rule 10A(i), there is no reason to add any other element in the transaction value. Therefore, we are of the view that the demand in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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