2006 (2) TMI 24

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..... . 2. M/s. Samsung Electronics (I) Information and Telecommunication Ltd., Noida (hereinafter referred to as SEIITL) was engaged in the manufacture of colour monitors and chassis of colour televisions in their factory located at Noida. M/s. Samsung India Electronics Ltd. (hereinafter referred to as SIEL) was undertaking manufacture of colour televisions in their factory located at Noida. 3. The i .....

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..... n inputs used in the manufacture of final products cleared without payment of duty for further utilization in manufacture of final products, which are cleared on payment of duty by principal manufacturer not hit by provisions of Rule 57G." (c) Vulcan Electro Controls Pvt. Ltd. Vs.CCE, Jaipur-I- 2005 (66) RLT 707 (CESTAT-Del.) "Credit on inputs used in manufacture of goods on Job work basis admis .....

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..... he principal manufacturer's end. In other words, assessable value of the goods cleared by the job worker without payment of duty to the principal manufacturer would ultimately become an ingredient of the assessable value of the final product cleared by the latter on payment of duty. Thus, duty gets paid on the job-worked goods at a later stage and, therefore, such goods cannot be categorized as "e .....

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