2013 (7) TMI 463

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..... rincipal and the principal further use these containers of packing of their final products, which is cleared on payment of duty – Held that:- As per Indian Extrusions[ 2012 (5) TMI 271 - CESTAT, MUMBAI] which has set aside the demand - Ratio of the above decision is applicable to the facts of this case - In view of the decision, the applicant has made out a strong case, prima facie case – Pre-depo .....

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..... f the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, on the ground that the applicant are manufacturing goods on behalf of the principal. 3. The contention of the applicant is that the principal supplied the raw material and the applicant are manufacturing metal containers on job-work basis and the metal containers are returned to the principal and the principa .....

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