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TMI Blog2013 (4) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... E/1/2011 - Stay Order Nos. 691-692/2012 - Dated:- 31-7-2012 - Shri Ashok Jindal and Mathew John,JJ. Shri Joseph Prabhakar, Advocate, for the Appellant. Shri D.P. Naidu, SDR, for the Respondent. ORDER The appellants manufacture electronic devices such as fan speed controllers, dimmers, TV co-axial socket outlet, computer jack etc. and they had entered into an agreement with M/s. Honeywell Electrical Devices and Systems India Ltd. (formerly known as M/s. Novar India Ltd.) hereinafter referred to as M/s. Honeywell. During the audit of the appellants it was seen that till September 2007 M/s. Honeywell were supplying certain raw materials and components for getting the goods manufactured by the appellants and they were paying e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ywell except that they manufacture products as per the specification given by M/s. Honeywell and sell the manufactured goods to M/s. Honeywell. M/s. Honeywell, as purchaser of their goods, takes different steps for ensuring the quality of the products manufactured by the appellants which includes specification of the manufacturers from whom raw materials, parts and components are to be bought. They also do some quality control checks. But the appellant procure the raw materials, parts and components on their own, make payment for such goods, manufacture goods from such items and sell the goods at arms length to M/s. Honeywell, it is their contention that the price at which the goods are sold to M/s. Honeywell satisfy the requirements of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oney or any other direct benefit flowing from M/s. Honeywell to the appellant is made out. Therefore we do not, prima facie, see any reason why the Valuation Rules formulated under the provisions of Section 4(1)(b) should be referred to. 5. Further, as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, a job worker is defined as below :- For the purposes of this rule, job worker means a person engaged in the manufacture or production of goods on behalf of a principal manufacturer from common inputs or goods supplied by such principal manufacturer or any other person authorized by him 6. In this case, M/s. Honeywell is not supplying any inputs or goods. Specification of the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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