2015 (5) TMI 202 - AT - Central Excise

Whether the goods processed by a processor belonging to the appellant when cleared for delivery at the depot of the appellant shall be liable to duty - Held that - manufacturing process was carried out and the goods sent by the appellant to the processor upon payment of duty had undergone value addition. The goods all along carried the title of the appellant till delivered at its depot. Therefore, the value addition is not immune from duty. - Decided against assessee.

Summary

The legal judgment by Appellate Tribunal CESTAT CHENNAI in 2015 (5) TMI 202 stated that goods processed by a processor for the appellant are liable for duty as value addition occurred. The appeal was dismissed as the authorities correctly passed the order.