1996 (12) TMI 145

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....Shri M. Ali, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  Appellant is engaged in the manufacture of aluminium strips sheets from aluminium ingots and scrap both as job worker on its own account. The dispute in the appeal relates to the assessable value and duty payable on the cost of goods manufactured as job worker. Appellant has been filing Price List unde....

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....for its own goods. Appellant resisted the notices supporting the costing formula adopted in the price list and contending that the two sets of goods were not comparable. Appellant also contended that the show cause notices were barred by time. Adjudicating authority overruled this contention and confirmed the demand. Collector (Appeals) agreed with the adjudicating authority in regard to merits bu....

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....but are used or consumed by him or on his behalf in the production or manufacture of another article. The excisable goods in question were not used or consumed by the appellant in the manufacture of other articles but were returned to the supplier of the raw materials. Therefore Rule 6(b) of the Rules as such would not apply. Since the goods in question were manufactured from raw materials supplie....