2017 (8) TMI 820 - SCH - Central Excise

Valuation - Job worker - manufacture and clearance of intermediary goods to the principal manufacturer for manufacture of final goods - the decision in the case of M/s. Sri Kannapiran Mills Ltd. Versus CCE & ST, Salem 2016 (6) TMI 541 - CESTAT CHENNAI contested, where it was held that the Tribunal cannot make a new case to create jurisdiction for it to decide the issue not before it. Since the case is covered by Section 4 (3) (b) (i), the present appeal is answerable in terms of Rule 10 read with Section 4 itself - Held that - the decision in the above case upheld - there is no merit in this appeal for admission - appeal dismissed.