2000 (6) TMI 608

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....ijit Biswas, Advocates, for the Appellant. Shri J.M. Kennedy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - All the four appeals are disposed of by a single Order, as the issue involved is the same. The said four appeals are against the two Orders-in-Original dated 15-10-1997 and 20-10-1997 respectively, both passed by the Commissioner of Central Excise, Jamshedpur.....

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....charges of Rs. 600.00 per MT incurred by M/s. TISCO at its stockyard and included in the price of the said goods sold by M/s. TISCO to its customers, were required to be included in determining the assessable value of the said goods. Apart from addition of distribution charges of Rs. 600.00 per MT incurred by M/s. TISCO, freight charges of Rs. 60.00 per MT for transporting the raw materials to the....

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....Court's judgment in the case of Ujagar Prints, has further been followed in the following cases :- (i)      Prafull Industries Ltd. v. Commissioner of Central Excise, Mumbai reported in 2000 (118) E.L.T. 97 (T) = 2000 (38) RLT 125 (CEGAT-LB); (ii)     Sri Raghavendra Food Industries v. Commissioner of Central Excise reported in 1999 (105) E.L.T. 7....

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....raw materials to the job workers' premises, would be includible in the assessable value of the final product, inasmuch as the same forms intrinsic cost of raw materials. 5. We have also heard Shri J.M. Kennedy, learned JDR who reiterates the reasonings of the authorities below. 6. We find that the issue is no more res integra and the principles have been laid down by the Ujagar Pri....