2005 (1) TMI 496

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....the Appellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Kailash Auto Builders Ltd. is whether the duty of excise is payable by the job worker on the basis of sale price of the supplier of raw material. 2. We heard Shri A.R. Madhav Rao, learned Advocate and Shri S.C. Pushkarna, learned DR....

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.... is that the appellants are not free to sell motor vehicle at the factory gate on their own fixed rate and they are required to manufacture and transfer the fully manufactured vehicle to the depot premises of the authorised dealers of TELCO Ltd. 3. Learned Advocate has relied upon the decision of the Supreme Court in the case of Ujagar Prints v. U.O.I. - 1989 (39) E.L.T. 493 wherein the Su....

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....abricating body thereon. In view of this fact, it cannot be denied that the appellants are job workers fabricating body on the raw material that is chassis supplied by M/s. TELCO Ltd. Thus principle laid down by the Supreme Court in the case of Ujagar Prints Ltd. for determining the assessable value of the goods at the hands of job workers will be applicable. Applying the principles laid down by t....