2018 (8) TMI 1505

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....endra, Advocate For the Appellant Mrs. K. Podwal, AR For the Respondent ORDER Per: P. Anjani Kumar The appellant, M/s. Alfred Hebert Ltd., are in the manufacture of rubber and plastic processing machinery as well as undertaking job work for M/s. Webb India Pvt. Ltd. The appellants have received duty free inputs free of cost from the principal manufacturer under the provisions of Rule 5....

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....ic value of the goods marketed by them as it does not include the cost of the materials supplied to them free of cost. For valuation under Central Excise, the landed cost of the raw materials or inputs received by the job worker and the processing charges should be included in the assessable value. The Assistant Commissioner has confirmed the demand which was upheld by the Commissioner (A). Hence,....

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....ELT 236 (Tri.-Kol.) (iv) MAG Finishers Pvt. Ltd. vs. CCE: 2006 (205) ELT 370 (Tri.-Bang.) affirmed by the Hon'ble Supreme Court in 2007 (207) ELT A99 (SC) (v) Moon Chemicals vs. CCE: 2007 (83) RLT 253 (CESTAT-Chen.) 2.1 They also submitted that the entire case is revenue neutral as the duty paid on the inputs sent free of cost by the principal manufacturer is available as cred....

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....hat the case law submitted by the appellants covers squarely the issue involved. We find that this Bench in the case of Kailash Auto Builders (super) held that if by mistake the job worker had paid the duty on the raw materials used by him that should not be a reason for the Department to demand duty from him on the entire value of goods, hence, the demand cannot be sustained. This Bench in the ca....