2018 (5) TMI 193

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....atendu Patra, Authorised Representative Per: Raju This appeal has been filed by M/s Electronics Instrumentation & Control against inclusion of the value of the free supply material in the assessable value. 2. Learned Counsel for the appellant argued that they are job-workers/manufacturers of excisable goods. He argued that they are manufacturing 'Electronic Control Panel Board' on behalf of M/s....

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....fact regarding supply of the material under Rule 4(5)(a) of the CENVAT Credit Rules has been totally involved. 3. Learned AR relies on the impugned order. 4. We find that the Commissioner (Appeals) has confirmed the demand by observing as follows: - "I have noticed that from the above Board's Circular No. 619/10/2002-CX dated 19.02.2002, Rule 6 of the Central Excise Valuation (Determination of ....