VAMAN PRESTRESSING CO. LTD Vs. CCE

JUDGEMENT

(1.) SINCE the question for consideration in this appeal is directly covered by a Supreme Court's judgement, we proceed to take up the appeal after waiving deposit.

(2.) THE question for consideration in this appeal is whether the appellant is a job worker who manufactured prestressed concrete sleepers out of raw materials supplied by the Indian Railways and returned finished product to the railways, was entitled in determining the assessable value of these goods in terms of the applicable Rule 6(b)(ii) of the Central Excise Valuation Rules, was eligible not to include modvat credit of the duty paid by a manufacturer on the mild steel inserts, which was used in the manufacture of the steel goods.

(3.) IN the impugned order, the Commissioner (Appeals)'s has relied upon the judgment of the Supreme Court in CCE Bangalore v. Mysore Paper Mills Ltd. and Kirloskar Brothers v. UOI . However this reliance is entirely misplaced. The Supreme Court's contention was drawn to the judgments in the appeal before it from the Tribunal's order resulted in this Judgment in CCE v. Dai Ichi Karkaria . After considering these judgements, the Supreme Court has confirmed the finding of the Tribunal, the appeal to that court, that a job worker in determining the assessable value of the goods under Rule 6(b)(ii) is not required to include elements of duty paid on any of the material used by manufacturer is finished goods. No reason is apparent in the orders of the Commissioner (Appeals) or the Assistant Commissioner why the Judgment should not apply to the finding of the case.