2014 (8) TMI 186

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....2. Brief facts of the case are that respondent M/s Reclamation Welding Ltd, Odhav, Ahmedabad were engaged in the manufacture of various grades of castings out of raw materials supplied by M/s AIA. Respondent took CENVAT Credit of the input supplied and castings were supplied back to M/s AIA on payment of duty. 3. Dr. Jeetesh Nagori (AR) appearing on behalf of the Revenue argued that assessable value in such cases should be based on the raw material cost plus job charges plus profit of the job worker as per settled position of law. That appellant has paid duty on a lower value than the actual cost of the goods as per the cost accountant's certificate. It was also his case that supplier of the raw materials is a subsidiary company of the ass....

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....wed. Ld.Advocate relied upon the following case-laws:-            i) Advance Surfactants India Ltd Vs CCE  [2011 (274) ELT 261 (Tri-Bang)]           ii) Rolastar Pvt.Ltd. Vs CCE [2012 (276) ELT 87 (Tri-Ahmd)]           iii) Indian Extrusions Vs CCE [2012 (283) ELT 209 (Tri-Mum)]         iv) Tara Industries Ltd Vs CCE [2003 (161) ELT 758 (Tri-Del)]          v) Mahindra Ugine Steel Co. Ltd Vs CCE [2003 (156) ELT 618 (Tri-Mum)]          vi) CCE Vs Coca Cola India Pvt. Ltd. [2007 (21....