2006 (9) TMI 472

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..... P.G. Chacko, Member (J)]. These are appeals filed by the assessee, who, during the periods of dispute, were engaged in the manufacture of Pre-stressed concrete sleepers for the Southern Railways on job work basis. The raw materials for this goods included special cement and steel wires. While both these raw materials were supplied free of cost by the Railways under the relevant contracts, .....

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..... th Section 35F of the Central Excise Act as per Order-in-Appeal No. 119/99, dated 29-7-1999, which is under challenge in the present appeal No. E/1569/99. The other appeal of the assessee against the original authority s decision was dismissed on merits by the lower appellate authority and the appellate order (Order-in-Appeal No. 103/99, dated 31-5-99) is under challenge in Appeal No. E/1568/99 fi .....

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..... upplied free of cost by the buyer. In the job workers hands, all these would accumulate into the cost of inputs and the same would in turn make their way into the value of the final product. In other words, on the Ujagar Prints formula, the assessee was liable to pay duty on the assessable value of the sleepers, of which the cost of inputs was undisputedly a part. The cost of inputs, in the hands .....

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