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TMI Blog2013 (12) TMI 387X X X X Extracts X X X X X X X X Extracts X X X X ..... RPL) which company is now known as M/s Roca Bathroom Products (P) Ltd. The applicants had purchased this item and added certain electronic components which control the EFS and, thereafter, applicants sold the system to the depots of the PRPL, as per the purchase order entered into between Inova and the PRPL. 2. Revenue was of the view that Inova were only job-workers of PRPL and the first sale of goods to independent buyers was taking place at the depot of PRPL and, therefore, the price at which goods were sold at the depot of PRPL should be adopted for payment of excise duty in terms of provisions to Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000. Based on such a reasoning a Show Cause Not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udi Automobiles (supra) the actual situation was that chassis was supplied free of cost and the appellants in that case were building bus bodies or bodies for lorries on such chassis given free of cost. He submits that on this count, the reliance on the decision of Audi Automobiles (supra) is misplaced. He relies on the decision of the Bangalore Bench of the Tribunal in the case of Innocorp Ltd. and Dart Manufacturing India Pvt. Ltd. reported in. According to the counsel, in that case closer business relationship between the two entities than relationship between the two parties in the present appeals was involved. Still the Tribunal held that the arrangement was not one between the principal manufacturer and a job worker for the purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is specifically agreed that M/s. Inova India shall not manufacture and sell products as mentioned in Schedule A and any other products as may be offered to EID from time to time, to any other person/ party or anyone without the specific prior consent in writing from EID. M/s. Inova India will maintain exclusivity for the sale of these products to EID." It is to be noted that EID is referred to as PRPL in this order and is the second respondent. 7. He also relied on the decision of M/s. Ravi Kiran Plastics Pvt. Ltd. and Ors. Vs Commissioner of Central Excise, Vadodara reported in, which was an order passed at the stay stage by the Tribunal and a deposit of 10% of the duty amount was ordered. 8. Prima facie, we note that Revenue has not pla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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