2017 (11) TMI 1465

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....cal) Sh. Joy Kumar, Advocate for the assessee Sh. H. C. Saini, AR for the revenue ORDER Per: V. Padmanabhan The present appeals are filed by the department as well as by the appellant-assessee against order in original No.ALW-EXCUS-000-COM-013-14-15 dated 17.03.2015 passed by the Commissioner, Central Excise, Alwar. Both the appeals are being disposed of by this common order. 2. Brief facts ....

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....tions were advised to adopt valuation in terms of Rule 10(A)(iii) read with Rule 8 of the Valuation Rules in cases where the goods supplied back by the job worker are captively consumed by the principal manufacturer. (ii) The second aspect of the dispute is that department was of the view that the value of sprout which emerges during the process of making malt and cleared out by the job worker ....

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....Tribunal has expressed the view that the clarification issued in the circular is untenable in view of the fact that the provision of Rule 8 can be brought into play only if there is consumption of the goods by himself or on behalf of the assessee. He further submitted that the decision of the Tribunal in the above case was also upheld by the Hon'ble Supreme Court inasmuch as Civil Appeal filed by ....

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....e same is already included in the assessable value and being intermediate goods value cannot be added to that of malt for duty. But the department has taken a different view. During the course of arguments, ld. Counsel has relied on the ratio in the case of P. R. Rolling Mills Pvt. Ltd. Vs. Commissioner - 2010 (249) ELT 232 which was upheld by Hon'ble Supreme Court reported as 2010 (260) ELT A84 (....