2018 (6) TMI 39

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....m where after cutting into sheets, the paper in sheet form is sold. The clearance to cutting centre is not on sale basis. Learned Counsel relied on the following judgements of the Tribunal in their own case to support his contention:- (a) Ballarpur Industries Ltd. v. CCE - 2018 (I) TMI 162 -CESTAT-Mum. (b) CCE v. Ballarpur Industries Ltd. - 2011 (271) ELT 268 (Tri-Del). (c) Ballarpur Industries Ltd. v. Commissioner of Central Excise - 2016-TIOL-2175-CESTAT-CHD. (d) CCE v. Ballarpur Industries Ltd. - 2010 (252) ELT 541 (Tri-Del). He argued that as the matter is covered in their own case and, therefore, the appeal should be allowed. 3 Learned Authorised Representative for Revenue argued that there is no resjudicata in Revenu....

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.....S. black pipes could not, by itself, be a ground for not including the cost of galvanisation in the assessable value of the black pipes subjected to the process of galvanisation. While that process did not amount to manufacture, it added to the intrinsic value of the product to make up the full commercial value which was realised by the appellants by charging a higher price for such pipes covering the cost of galvanisation.' 3.1 He argued that in that case the value of galvanization was held to be includable in the value of pipes. He also relied on the decision of Tribunal in the case of Clariant (India) Ltd. v. Commissioner of Central Excise - 2006 (196) ELT 353 (Tri. Mum). 4. We have gone through the rival submissions. We find that....

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....of "manufacture". Under Section 3 of the Act, the levy is on the manufacture of the goods. However, the measure of the levy is the normal price, as defined under Section 4(1)(a) of the Act. It is not disputed that galvanization as a process does not amount to manufacture. However, on facts, it has been found by the Commissioner that the process of galvanization has taken place before the product is cleared from the place of removal, as defined under Section 4(4)(b). Further, on facts, the Commissioner has found that galvanization has added to the quality of the product. It has increased the value of the pipes. Hence, the costs incurred by the assessee for galvanization had to be loaded on to the sale price of the pipes. Therefore, the cost ....