Appellate Tribunal rules charges to job worker not part of assessable value.

The Appellate Tribunal CESTAT, Mumbai held that charges paid to a job worker for guniting and coating pipes are not to be included in the assessable value. The tribunal supported the appellant's position, waiving the pre-deposit requirement and ordering a stay on demand recovery.

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The Appellate Tribunal CESTAT, Mumbai ruled that charges paid to job worker for guniting and coating pipes not liable to be added to assessable value. The tribunal found appellant's case strong and waived pre-deposit condition with stay on demand recovery.

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