2018 (4) TMI 1153

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....ant                                         Shri. A.K. Saini, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against the impugned order demanding differential duty along ....

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....coils. On receipt of the said ocils, M/s ISGEC took the cenvat credit and cleared the same on payment of duty on the transaction value. Through an investigation, it was alleged that M/s ISGEC is selling the goods as such as the appellants have manufactured the goods in complete form therefore, in term of Rule 10A (ii) of Central Excise Valuation Rules, 2000, the appellants are required to pay the ....

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....herein this Tribunal observed as under: "7. In this case, the facts have not been disputed that the appellants are job worker and after manufacturing the goods and clearing on payment of duty to M/s ISGEC and M/s ISGEC is taking the credit of duty paid by the appellant and future cleared the goods on payment of duty at transaction value. The case of the Revenue is that in terms of Rule 10....

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....appellants. 8. On the issue of penalty, we find that as per the statement and agreement between the parties M/s ISGEC has undertaken of testing at their end after goods were supplied by the appellant to M/s ISGEC. In that circumstances, activity of testing done by the M/s ISGEC amounts to manufacture as Note 6 to Section 16 of the 1st schedule of Central Excise Tariff Act, 1985. On the ba....