2009 (3) TMI 1019

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....r the Appellant. Shri N.A. Sayyad, JDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - Heard both the sides and perused the records. 2. The brief facts of the case are that the appellants are the manufacturers of metal containers falling under Chapter 73 of the Central Excise Tariff Act, 1985 on job work basis for M/s. Asian Paints. The raw material i.e. tin plates for ....

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....e appellants to add a profit of 26.04% to the assessable value, which was the profit margin as per the balance sheet 1999-2000. The Commissioner (Appeals), vide Order-in-Appeal dated 10-7-2002, upheld the Order of the Deputy Commissioner. The Tribunal vide A/907/WZB/06/C-II/EB dated 19-4-2006, set aside the Order-in-Appeal dated 10-7-2002 passed by the Commissioner (Appeals) with the following obs....

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....profit of the job worker. Since in this case, the job work charges include the profit and it is not the revenue's case that something more than that is being charged from the job worker, the facts of the case are fully M/s. Elgi Equipments Ltd., reported in 2001 (128) E.L.T. 52 (S.C.), covered by the above decision and we accordingly set aside the order of the Commissioner (Appeals) and allow the ....