2015 (9) TMI 1085

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....k Adhyaru, Sr. Adv., Mr. Avtar Singh Chauhan, Adv., Mr. Arijit Prasad, Adv., Ms. Shefali Sethi, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. Ravinder Narain, Adv., Mr. Ajay Aggarwal, Adv., Ms. Mallika Joshi, Adv., Ms. Ruchika, Adv., Mr. Rajan Narain, Adv. ORDER The assessee-respondent, viz., M/s. Campco had been doing the job work on behalf of M/s. Nestle India Limited and w....

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....differential duty as mentioned in the Show Cause Notice be not demanded from the assessee. The assessee gave its reply submitting that the aforesaid advance of Rs. 4.5 crores was given by M/s. Nestle to the assessee for the purchase of machinery and it was only a lone transaction independent of the trading relationship between the parties and had not impacted the price which was normal price ch....

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....by the assessee as an independent job worker. The value of the job worker alone is required to be adopted in terms of the Apex Court judgment rendered in the case of M/s. Pawan Biscuits Ltd. (cited supra) which has followed the earlier judgment of the Apex Court rendered in the case of M/s. Ujagar Prints (cited supra). There is no flow back of funds and the assessee herein does not have interest i....