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TMI Blog2011 (2) TMI 1086X X X X Extracts X X X X X X X X Extracts X X X X ..... ia) Pvt. Ltd. (1999 (7) TMI 488 - CEGAT, MUMBAI) it was held that the relationship between the jobworker and raw material supplier is on principal to principal basis and not of principal and agent. Therefore, the goods manufactured by the jobworker should not be assessed on the resale price of the raw material supplier and the value has to be determined on the costing basis i.e. cost of raw materi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Wipro Ltd. The assessee had entered into an agreement on 27.10.95 with Wipro Ltd., as per which the entire raw material and packing material were to be supplied by M/s. Wipro Ltd. to the assessee for the manufacture of Wipro brand soaps. The assessee discharged the duty liability on the basis of price declaration based on cost basis under Rule 6(b)ii) of Central Excise Valuation Rules, 1975. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February - 99 in respect of Wipro brand soaps manufactured by the assessee and cleared to M/s. Wipro Ltd. The case was adjudicated by the Commissioner of Central Excise,Mumbai IV vide order-in-original No. 13/2005 dated 31.10.2005. The assessee contended that in an identical issue relating to M/s. Peal Soap Co.,the Tribunal had held that merely because there is no sale between two parties does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n held that the jobworker is to be treated as manufacturer and value has to be determined in terms of Rule 6(b)(ii). The said decision has been affirmed by the Hon'ble Supreme Court also in Civil Appeal No. 95 of 2000 dated 16.3.2005 and dismissed the appeal filed by the department against the Tribunal's order. Similarly, in the case of Ultra Lubricants (India) Pvt. Ltd. Vs. CCE - 2002 (150) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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