TaxTMI 
TaxTMI 
2000 (6) TMI 608
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. 2. The iss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 job workers, have ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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. 726 (T); (iii) S.K. Metal & Electricals v. Collector of Central Excise reported....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 Prints' case decided by the Hon'ble Supreme Court. This formula so laid by the Hon'ble Apex Court for determining the assessable value of the goods produced on job work basis, has subseque....