2017 (11) TMI 1245

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....yapal, AR- for the respondent ORDER Per: Archana Wadhwa After hearing both the sides duly representative by Shri. R.R. Yadav, Consultant and Shri. Satyapal, AR, we find that the appellant is engaged in the manufacture of cold rolled profiles, sheets, angles, shapes and sections etc. They are also doing the galvanisation of the said products on their own products as also on job wok basis f....

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....The appellant was also clearing their goods to the said Himachal Pradesh based customers, after discharging duty on the basis of job charges only. 3. In respect of both the types of job works, Revenue entertained a view that the duty is required to be paid by the appellant not only on job charges but by including the value of the raw materials/inputs supplied by the principal manufacturer or th....

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....l. He clarifies that the goods manufactured by them were further used by the principal manufacturer in their final product, which was being cleared on payment of duty. He also submits that they were following due procedure for doing the job work in terms of the provisions of Rule 4(5)(a) of the Cenvat credit Rules or the notification in question. He draws our attention to the facts that though the....