2006 (9) TMI 472

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....the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These are appeals filed by the assessee, who, during the periods of dispute, were engaged in the manufacture of "Pre-stressed concrete sleepers" for the Southern Railways on job work basis. The raw materials for this goods included special cement and steel wires. While both these ra....

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....o the Commissioner (Appeals). One of the appeals was dismissed for non-compliance with Section 35F of the Central Excise Act as per Order-in-Appeal No. 119/99, dated 29-7-1999, which is under challenge in the present appeal No. E/1569/99. The other appeal of the assessee against the original authority's decision was dismissed on merits by the lower appellate authority and the appellate order (Orde....

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....ation to the factory of the job worker was incurred by the buyer. The raw materials were supplied free of cost by the buyer. In the job workers hands, all these would accumulate into the cost of inputs and the same would in turn make their way into the value of the final product. In other words, on the Ujagar Prints formula, the assessee was liable to pay duty on the assessable value of the sleepe....