2006 (5) TMI 405

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..... : S.S. Kang, Vice-President]. - This appeal is filed by the Revenue against the order of Commissioner (Appeals). 2. The respondents M/s. Aureola Chemicals Ltd. are engaged in the manufacture of Sulphonic Acid on job work basis for M/s. Hindustan Lever Limited. They are availing Modvat credit in respect of the inputs used for manufacture of Sulphonic Acid. The respondents are getting LAB f .....

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..... er Ltd. and partly purchased by the appellant. As per the decision of the Supreme Court in the case of Ujagar Prints v. UOI & Others reported in 1988 (38) E.L.T. 535, the value for the purpose of duty at the hands of job worker is the total cost of raw material plus the processing charges. During the manufacture of suphonic acid, if any waste or by-product is diverted, then it has to go to M/s. Hi .....

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