TMI Blog2002 (10) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee the challenge is against the Order-in-Original No. 12/Commr./2001, dated Nil passed by the Commissioner of Central Excise, Noida. The Commissioner has confirmed the duty demand of Rs. 1,15,22,029/- being the amount to be reversed at the rate of 8% on the price (under Rule 57CC) when goods manufactured on job work basis by the appellant and cleared without payment of duty, in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r work undertaken on job work basis also. The credit of duty availed on the wire used for the conversion on job work basis was reversed by the appellant at the time of clearance of the said goods to the principal manufacturer. In respect of goods on own account the appellant in addition to the ex-work price for the goods collected amounts towards freight (pre-paid or to pay) and insurance. The sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 591/28/2001, dated 16-10-2001. In the above circular it has been held that the provisions of Rule 57-I would be applicable only where the credit of duty paid on the inputs used in the manufacture of exempted products has been availed. 4. We do not think it is necessary for us to go into the question whether Rule 57CC can be applied in the present case if there is no sale in the job work tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht and insurance charges the learned Counsel for the appellant brought to our notice the invoices and the relevant transport documents. It is clear from the above that the transport and insurance charges are separately shown and the buyer is described as the consignee. According to the appellant the price of the goods sold has to be taken as ex-work price in terms of the purchase order. The sale o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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