2006 (11) TMI 442

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant. Shri Syed Tausif Ali, Representative for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These appeals have been filed against the Orders-in-Appeal No. 110 & 111/2005 dated 29-4-2005, passed by the Commissioner of Customs & Central Excise (Appeals-III), Hyderabad. 2. The appellants manufactured MS Pipes and supplied to Hyderabad Metro Water Supply Boar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f mortar coating. Hence for the purpose of assessable value the transaction value which is tender price in this case between supplier and buyer, needs to be taken into consideration as a whole. (ii)    The case law and the Circular quoted by the Commissioner (Appeals) cannot be applied to the present case as assessee in the instant case knows the value receivable on account of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....on'ble Apex Court judgment and has given a contradictory interpretation. (iv)   Further the other unit which is undertaking the in-lining and out-coating work, is not paying any central excise duty or availing any Cenvat credit on the inputs. They are only collecting the job work charges. Further there is no sale involved between these companies. Out of many processes one process is b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n it was held that the process of coating inner and outside of pipes undertaken at work site, away from the factory of manufacturer, subsequent to clearance of pipes after payment of duty is not includible in the assessable value. Further the Tribunal's Mumbai Bench in the case of Welspun Gujarat State Rohran Ltd. v. CCE, Vadodara-II [2006 (194) E.L.T. 340 (Tri. - Mumbai)] has held that coating of....