2017 (11) TMI 1465

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.... Excise, Alwar. Both the appeals are being disposed of by this common order. 2. Brief facts of the case are that the appellant-assessee is working as a job worker for M/s United Breweries Limited who is a manufacturer of beer. The principal manufacturer supplies the raw material, barley, to the job worker, who converts the same into malt and supplies it back to the principal manufacturer. In the process of manufacture of malt certain sprouts also emerge which was sold outside by appellant. The dispute in the present case isn two fold. (i) The department took the view that the valuation of malt manufactured by the assessee and cleared back to the principal manufacturer is to be determined in terms of Rule 10A(iii) of the Central ....

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....e 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 the Revenue stands dismissed. 6. We have perused the decision of the Tribunal and the order of the Apex Court and we find that the CBEC circular cannot be followed for determining the value of the malt cleared by the job worker to principal manufacturer. The adjudicating authority has dropped the demand after perusal of the decision in the case of M/s Advance Surfactants (supra). Consequently, we find no reason to interfere with this finding of the adjudicating authority which i....