2013 (12) TMI 1499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(T) Shri R. Muralidhar, Advocate, for the Appellant. Shri R. Gurunathan, Additional Commissioner (AR), for the Respondent. ORDER The appellants are engaged in the manufacturing of chocolates, sugar confectionary and confectionary containing cocoa for Cadbury India Ltd. (CIL). CIL supplies all the raw materials and appellant is working as a job worker. The appellants filed declarations ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....post-manufacturing expenses and in accordance with the provisions of Section 4 of Central Excise Act, 1944, such post-manufacturing expenses are not deductible. 3. Learned counsel submits that the very same issue came up before this Tribunal and this Tribunal had granted unconditional waiver of pre-deposit and submits that this was as per the Misc. Order Nos. 26854-26855/2013, dated 2-8-20....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ent of the goods. Further he also submits that the quantification of the demand has been done on the basis of details furnished and the letters given by CIL to the departmental enquiries. 5. No doubt a lot of details have to be considered. Unfortunately, the department has also not verified on their own as to whether the claim of the CIL that they were adopting the same price in respect of....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....In this case, the department is simply making a statement that these items are includible and the reasons for inclusion also not explained and further it is simply stated that job worker should have given the price at which CIL sells the goods at the depot which is basically a question of verification of facts. Prima facie we do not find that the department can expect a job worker to make such inv....