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TMI Blog2014 (6) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant : Mr Rajesh Oswal, CA For the Respondent : Dr B S Meena, Addl. Comm. (AR) PER : P R Chandrasekharan 1. The COD application and Stay Petitions are directed against order-in-appeal No. PVT/165-166/NGP/2013 dated 13/02/2013 passed by the Commissioner of Customs & Central Excise (Appeals), Nagpur. Vided the impugned order, the learned lower appellate authority has upheld the confirmation o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared from the factory both in reel form as also in sheet form. In respect of paper for which orders were received for supply in sheet form, the appellant cleared the paper in reel form to the job-workers for cutting of paper reels into paper sheets. They discharged excise duty liability on a lower value applicable to reels. After undertaking the job work, the goods were sold form the job workers&# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r hand submits that the appellant knew that the paper was required to be delivered to the buyers in sheet form. Therefore, they had sent the paper in reel form for cutting to the job-workers and the paper was ultimately sold the buyers in sheet form. The appellants themselves raised invoices at a higher value. Therefore, the appellant ought to have discharged the duty liability involved on the sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition which has significant ramifications. Further, manufacture includes any process incidental or ancillary to the completion of a manufactured product and cutting of paper from reels into sheets is a process incidental or ancillary to the completion of the paper sheet. As per Rule 10A of the Central Excise Valuation Rules, when goods are sent for job-work and the job-worked goods are sold fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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