TaxTMI 
TaxTMI 
2023 (10) TMI 221
X X X X Extracts X X X X
X X X X Extracts X X X X
....L for short). The appellant availed the Cenvat Credit on inputs and discharged the duty liability on the finished goods on behalf of M/s AACL. The department has observed that the appellant were collecting certain amount towards Toll Charges or Conversion Charges, Trial Run Charges and Utility Charges from their principal M/s AACL. It was contention of the department that the said amount collected were flow of additional consideration and the same is liable to be included in the transaction value in terms of Section 4 of Central Excise Act, 1994 but the same were not included in the manufacturing cost. Accordingly, on the said elements the demand of Central Excise Duty was raised for the period 01.08.2007 to 28.04.2009. 2. Shri Dhaval....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able value is the same transaction value, at which the goods were sold by the principal manufacturer. 4.1 In this fact the valuation of the goods is governed by Rule 10A of Central Excise Valuation Rules, 2000, which is reproduce below: "[RULE 10A. Where the excisable goods are produced or manufactured by a job-worker, on behalf of a person (hereinafter referred to as principal manufacturer), then, - (i) in a case where the goods are sold by the principal manufacturer for delivery at the time of removal of goods from the factory of job-worker, where the principal manufacturer and the buyer of the goods are not related and the price is the sole consideration for the sale, the value of the excisable goods shall be the tra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....espect of Job-work goods, when the same is sold by the principal manufacturer, the transaction value of the said goods sold by the principal manufacturer shall be adopted by the Job-worker for payment of Excise Duty. 4.2 In view of the clear provision for valuation of Job-work goods, as provided in the above Rule 10A(i), there is no reason to add any other element in the transaction value. Therefore, we are of the view that the demand in the present case is completely illegal and incorrect and without support of any law. 5. Accordingly, we set aside the impugned order and allow the appeal. (Pronounced in the open court on 11.08.2023) ============= Document 1 AMINES TAX / RETAIL INVOICE CUM CHALLAN (Rule 11 of Central Exc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Other Reference MKT:F:02 Does Thru: AACL, Vashi Dated 1-Mar-2008 Dated 4-Mar-2008 Destination Door Delivery EX-WORKS INSURANCE TO BE COVERED BY BUYER/CONSIGNEE Recommanded transporter. Freight to pay. Self Authentication ES AND CHEMICAL Petroch PIN-46 BARODA Authorised Signatory LTD Quantity Rate (Price) Ex. Works (Rs.) Per Disc. % Amount (Rs.) x200 kg N-Methyl Pyrrolidone (S.H.2933 79 00) S.Drums 14% (under 2933 79:00) 40x200 Kg M.S.DRUMS CENVAT-14% (RG23A-II) Eid.Cess-2% (RG23A-II) S&HE.Cess-1% (RG23A II) 8,000 kg 140.00 k 11,20,000.00 14% 14% 1,56,800.00 3,136.00 1,568.00 ount Chargable (In Words) Twelve La....
X X X X Extracts X X X X
X X X X Extracts X X X X
....00703) TO Consignee Address TAXRETAIL INVOICE CUM CHALLAN Invoice No. AACL-29 VAT TIN NO: Inv. Date 04.03.08 24191800832 dated 7.3.2007 CST TIN NO: Delivery at: BHARAT INSECTICIDES LIMITED BHARAT INSECTICIDES LIMITED RAJENDRA PALACE, INDUSTRIAL AREA, SIDCO 1506, VIKRAM TOWER, KATHUA - 184101 (J&K) NEW DELHI-110008 (INDIA) Phone No. 0186-3232134 LR:NO: 24691800832 dated 7.3.2007 BRL-43/04.03.08 of Jet Roadlines Corporation BHARAT INSECTICIDES LIMITED INDUSTRIAL AREA, SIDCO KATHUA 184101 (J&K) Phone No. 0186-3232134 Mailing Address BHARAT INSECTICIDES LIMITED 1506, VIKRAM TOWER, RAJENDRA PALACE, NEW DELHI-110008 (INDIA) 5101178/21 9/GST/DTD CST TIN 01....