2011 (2) TMI 1086

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ekharan     The facts of the case in the appeal filed by the department are as follows. 2. M/s. Gupta Soaps (assessee in short) are the manufacturer of toilet soaps and detergents. They are also engaged in the manufacture of branded soaps on behalf of M/s. Wipro Ltd. The assessee had entered into an agreement on 27.10.95 with Wipro Ltd., as per which the entire raw material ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ting the duty liability as per the provisions of Section 4 of the Central Excise Act, 1944. Accordingly, show-cause notices dated 17.5.99, 27.7.99 and 30.3.99  were issued to the assessee demanding duty of Rs.1,07,32,921/- for the clearances made during the period August - 98 to February - 99 in respect of Wipro brand soaps manufactured by the assessee and cleared to M/s. Wipro Ltd. The case ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notices. The department is in appeal against the said order. The grounds of Appeal are the same as mentioned in the show-cause notices. 4. We have carefully considered the matter. In the case of M/s. Pearl Soap Co. CCE - 2001 (138) ELT 1317 (Tri.- Mum) this Tribunal has in an identical situation held that the jobworker is to be treated as manufacturer and value has to be determined in terms o....