2005 (1) TMI 496

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Kailash Auto Builders Ltd. is whether the duty of excise is payable by the job worker on the basis of sale price of the supplier of raw material. 2. We heard Shri A.R. Madhav Rao, learned Advocate and Shri S.C. Pushkarna, learned DR. The appellants received duty paid chassis from M/s. TELCO Ltd. for purpose of buildi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r own fixed rate and they are required to manufacture and transfer the fully manufactured vehicle to the depot premises of the authorised dealers of TELCO Ltd. 3. Learned Advocate has relied upon the decision of the Supreme Court in the case of Ujagar Prints v. U.O.I. - 1989 (39) E.L.T. 493 wherein the Supreme Court has clearly held that in cases where manufacture is undertaken by the job worker .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... kers fabricating body on the raw material that is chassis supplied by M/s. TELCO Ltd. Thus principle laid down by the Supreme Court in the case of Ujagar Prints Ltd. for determining the assessable value of the goods at the hands of job workers will be applicable. Applying the principles laid down by the Apex Court in Ujagar Prints case, the Revenue cannot demand the duty on the basis of the sale p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X