2011 (10) TMI 531

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..... r the purpose of determining the assessable value of sleepers. This stand of the Department is supported by the decision of the Hon’ble Supreme Court in the case of Ujagar Prints & Others v. UOI [1988 (11) TMI 106 - SUPREME COURT OF INDIA], by which it has been held that the value of materials supplied in respect of goods manufactured on job work should be intrinsic value of the material so receiv .....

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..... redit has been taken by M/s. NCPC Gangaikondan ]. 1.2 The relevant facts are that appellant receives sleeper inserts from Railways and undertakes job work and after the job work, they return the finished sleepers to Railways. While arriving at the value, the appellant has included the value of sleepers supplied free and the department has added Excise duty component which has been taken as Mod .....

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..... red for transport of inserts supplied by the Railways to the appellant for the purpose of manufacture of sleepers should be included in the assessable value of sleepers manufactured and supplied to the Railways by the appellant. 4. Ld. Advocate for the appellant relying upon the contract, submits that the inserts are supplied free and only the value of inserts along with duty amount is include .....

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