2006 (5) TMI 34

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....als). 2. The respondents M/s. Aureola Chemicals Ltd. are engaged in the manufacture of Sulphonic Acid on job work basis for M/s. Hindustan Lever Limited. They are availing modvat credit in respect of the inputs used for manufacture of Sulphonic Acid. The respondents are getting LAB from M/s. Hindustan Lever Ltd. and they are producing sulphonic acid with the help of this raw material. For manuf....

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....Vs. UOI & Others reported in 1988 (38) ELT 535, the value for the purpose of duty at the hands of job worker is the total cost of raw material plus the processing charges. During the manufacture of sulphonic acid, if any waste or by-product is diverted, then it has to go to M/s. Hindustan Lever or it has to be cleared from the factory of job workers. Therefore, for assessment purposes, they cannot....