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TMI Blog2015 (10) TMI 1819X X X X Extracts X X X X X X X X Extracts X X X X ..... cise, Hyderabad Vs. Innocorp Ltd. [2013 (9) TMI 382 - CESTAT BANGALORE] and it was held that the provisions of Rule 10A of the Central Excise Valuation Rules, 2000, have no applicability in such a scenario. The same fact was in another decision in the case of Ravi Kiran Plastics Pvt. Ltd. Vs. CCE & S.T., Vadodara [2014 (2) TMI 211 - CESTAT AHMEDABAD] - decisions were placed before the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered into between them and M/s Bosch Ltd. The said goods were cleared by them on the assessable value adopted at the price which was fixed for selling the goods to M/s Bosch Ltd, in terms of the agreement. Revenue, by undertaking a view that the appellant is required to discharge duty liability at the price which M/s Bosch Ltd. was selling the goods, raised differential duty demand of ₹ 85,1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The appellant's contention is that M/s Bosch Ltd. is not supplying even a small part of raw materials and inputs to them. The appellant is a manufacturer and merely because the goods are being manufactured in terms of the Agreement entered into between them and M/s Bosch Ltd., which agreement laid down strict conditions for the purpose of quality of the final products will not make them job ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and discussing as to how the same are not applicable to the facts and circumstances of the present cases. 5. Inasmuch as the issue is decided, we dispense with the condition of pre-deposit of duty and penalty on both the appellants. Accordingly we allow both the stay petitions. Prima facie , as the issue is decided by the Tribunal in the precedent decisions, we fix the appeals themselves for fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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