2016 (12) TMI 1776

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....espondent : Ms. Manasi Patil, Advocate ORDER Per: Ramesh Nair 1. The facts of the case are that the respondent are engaged in the manufacture of detergent cake and powder falling under Chapter 34 of the CETA, 1985. The appellant supplied detergent powder in bulk to M/s.AK Enterprises on stock transfer basis for packing of detergent powder in retail packs. After retail packs, M/s.AK Enterp....

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.... manufacture of the bulk detergent powder. Maintaining the same contention the demand was confirmed for the differential duty. Being aggrieved by the order-in-original, the appellant filed an appeal before the Commissioner (Appeals), who allowed the appeal. Therefore, the Revenue is filed this appeal. 2. Shri SV Nair, learned Asst. Commissioner (AR) appearing on behalf of the Revenue reiterates....

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....rmal course Rule 8 is applicable but if the same goods is also sold on principal to principal basis the sale price of that transaction shall prevail over the valuation of Rule 8. This issue has been settled by the Larger Bench of this Tribunal in the case of Ispat Industries Ltd. 2007 (209) ELT 185 (Tri-LB). She further submits that on identical issue there are some more judgement which are relied....

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....s is sold by the assessee on principal to principal basis then instead of valuation of Rule 8, the sale price to the independent buyer will apply. In the present case as discussed above, the sale price at which the goods was also sold to Hindustan Lever Ltd. is available. Therefore, the appellant have correctly applied such sale price in transaction where the goods supplied to the job worker, i.e.....