2006 (5) TMI 34

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..... ived from M/s. Hindustan Lever Ltd. – Assessable value of sulphonic acid is to be cost of inputs plus job work charges
This appeal is filed by the Revenue against the order of Commissioner (Appeals). 2. The respondents M/s. Aureola Chemicals Ltd. are engaged in the manufacture of Sulphonic Acid on job work basis for M/s. Hindustan Lever Limited. They are availing modvat credit in respect of th .....

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..... factured and the raw material for the same is supplied by M/s. Hindustan Lever Ltd. and partly purchased by the appellant. As per the decision of the Supreme Court in the case of Ujagar Prints Vs. UOI & Others reported in 1988 (38) ELT 535, the value for the purpose of duty at the hands of job worker is the total cost of raw material plus the processing charges. During the manufacture of sulphonic .....

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