9911796707
TMI Blog2014 (3) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... umption is by any other person other than the main supplier of material, it cannot be considered as a case of captive consumption. The job worker has no means of realizing the profit, if any, in the further use of the manufactured product in manufacturing other products. Therefore, the entire argument that Rule 8 is applicable to the situation has no prima facie basis except that the person supply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of motor vehicle parts. In this process, they are receiving raw material from the manufacturer of components of motor vehicles and they do the job work on such raw material. The dispute involved in this appeal is as to the value to be adopted for discharging the duty liability on such products during the period 4/2005 to 3/2009. Revenue entertained a view that appellant should have go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en the sub-clauses (i) and (ii) are not applicable, then provisions of preceding rules would apply mutatis mutandis for determination of value of excisable goods. 3. The contention of the Revenue is that Rule 8 read with Rule 11 will apply whereas the appellant submits that Rule 8 will apply only in a situation where the manufacturer himself consumes the goods captively. In a case where a job wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearing the appeal. 4. Opposing the prayer, the learned Authorized Representative submits that sub-rule (iii) of Rule 10A makes it very clear that when other provisions do not apply, the principles enumerated in the other rules have to be applied and the proposition under Rule 11 also is to the same effect. Therefore, this is a case of captive consumption and therefore notional profit of 10% s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the offer made by the counsel is reasonable for admission of appeal. We direct the appellant to make a pre-deposit of Rs. 10,50,000/- (Rupees ten lakhs fifty thousand only) within a period of 6 weeks and report compliance on 18-3-2013. Subject to due compliance with this direction, pre-deposit of balance adjudged dues is waived and recovery is stayed till pendency of the appeal. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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