2012 (6) TMI 338

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..... pplicants receiving the machine bodies for rubber bonding and the same after rubber bonding were cleared on payment of appropriate duty, therefore the goods cleared by the applicants are not finished and marketable goods. These are intermediate products, which are further used in the manufacture of dutiable goods by the principal - INTERNATIONAL AUTO LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BIH .....

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..... the principal are to be added for arriving at the assessable value of the job-worked goods. 3. The contention of the applicants is that the applicants are receiving the machine bodies for rubber bonding and the same after rubber bonding were cleared on payment of appropriate duty. Therefore, the goods cleared by the applicants are not finished and marketable goods. These are intermediate produc .....

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..... . (supra), the Hon'ble Supreme Court has held that in case where a job-worker manufactured assembly and the same were further used in the manufacture of excavator. The job worker is liable to pay duty after taking into consideration the inputs purchased by them and the labour charges. Accordingly, we find that the applicants have made out a prima facie strong case for complete waiver of pre-deposi .....

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