2006 (2) TMI 24

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..... l Order No. 366-68/2005-EX. - Dated:- 21-2-2006 - There are three appeals before us challenging the order of Commissioner, Noida dated 28.12.2004. 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 Indi .....

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..... basis" (b) Sterlite Industries (I) Ltd. Vs. C. C.E., Pune 2004 (68) RLT 25 (CESTAT-LB) =2005 (183) E.L.T. 353 (Tri.-LB) "Modvat Credit of duty paid on 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) V .....

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..... e special procedure laid down under Rule 57F (3), duty did not get paid at the job worker's end at the time of clearance of goods, but ultimately got paid at the 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 .....

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