2024 (6) TMI 1427

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....LE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) For the Appellant : None For the Respondent : Shri Narinder Singh, Authorised Representative ORDER PER: P. ANJANI KUMAR: M/s SML ISUZU Ltd. (formerly known as Swaraj Mazda Ltd.), the appellants, are engaged in the manufacture of motor vehicles; the appellants supplied chassis of motor vehicles to their job-workers viz. M/s Sita Singh and So....

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....e transfer of vehicles by the job-workers and applicable sales tax has been paid; valuation as per Hon'ble Supreme Court's decision in the case of Ujagar Prints; the job-workers have paid duty under Rule 10A under Protest; the appellants have shown the amount as an amount payable in their financial books of accounts. The Original Authority has rejected both the refund claims filed by the appellant....

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....paid by the job-workers does not fall under Section 11B of Central Excise Act, 1944. 4. Learned Authorized Representative further submits that the issue is no longer res integra as the issue was decided by the Tribunal in the case of one of the bodybuilders i.e. M/s Sita Singh, following the Hon'ble Supreme Court's decision that the activity for the purpose of valuation would squarely fall unde....

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.... decided the case involving M/s Sita Singh on more than one occasion against the appellants. We find that CESTAT in the case of Audi Automobiles (supra) held that: 21. In the facts and circumstances of the case, it is difficult to accept the contention that the work entrusted to the said firms was not to a job work within the meaning of expression under Rule 10A or that it was not the wor....