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TMI Blog2015 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... sses were done by exporters in job-workers premises. It was therefore, necessary to clear the goods at export price which the processors has done. On this ground, she has differentiated the facts from those of Ujagar Prints.- there is no merits in the appeals filed by the Revenue - Decision in the case of Steel Authority of India Ltd., Vs. CCE, Raipur [2005 (3) TMI 377 - CESTAT, NEW DELHI] - Decided against Revenue. - APPEAL No.E/1851 to 1860/06 & Appln.E/CO/429, 370, 430 & 385/06 - - - Dated:- 20-7-2015 - Mr.Anil Choudhary, Member (Judicial) And Mr. Raju, Member (Technical) For the Petitioner : Shri.Sanjay Hasija, Supdt. (AR) Shri.TC Nair, Advocate For the Respondent : Shri RB Pardesi, Advocate with Shri NS Patel, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowing elements are considered vii) Export Packing (including packing material) viii) Gradation/value loss @ 5% ix) Manufacturing profit of supplier of raw materials @ 15% 2. The demand was confirmed by the Additional Commissioner. In appeal, the Commissioner (Appeals) allowed the appeal of the processors and the exporters. Aggrieved by the order of the Commissioner (Appeals), the department is in appeal before us. Four exporters were also filed cross objections. 3. The crux of the Revenues argument is that law laid down by the Honble Supreme Court in the case of Ujagar Prints and Pawan Biscuits has not been followed. The Commissioner (Appeals) in her order has observed that in case of Ujagar Prints, the processed go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion at their own cost. No ground rent was charged by the appellants from M/s. AMR for making use of the company land, for their canteen and labour etc. Therefore, all these facilities which were provided free of charge form value of the iron scrap which is being cleared from the factory of the appellants. All the charges incurred inside the factory for bringing scrap up to the factory gate are required to be included for assessment purpose in the assessable value of the goods whether incurred by the appellants or by M/s. AMR Associates on behalf of the appellants. Therefore, the tender price at which the goods were assessed by the appellants does not represent the correct assessable value. Since the goods were cleared from the factory of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their own cost; that no ground rent was charged by M/s. SAIL from M/s. AMR for making use of the company land, for their canteen and labor etc; that therefore, all these facilities which were provided free of charge from value of the iron scrap which was being cleared from the factory of M/s. SAIL; that all the charges incurred inside the factory for bringing scrap upto the factory gate are required to be included for assessment purpose in the assessable value of the goods whether incurred by M/s. SAIL or by M/s. AMR Associates on behalf of M/s. SAIL. The ratio of the referred decision will be applicable to this case as because in this case the buyers are also undertaking certain process in the factory premises of the manufacturer. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bury Exports M/s. SDM International and the same was never objected to by the department. The deemed Cenvat credit availed by the appellants is a percentage of the duty payment on the exporters selling price but is not allowing the Cenvat credit on the basis of the same selling price. The departments main allegation is that valuation should have been done on the basis of valuation principles outlined by the Supreme Court in Ujagar Prints Ltd. [1989 (39) E.L.T. 493 (S.C.)]. In the said case of Ujagar Prints Ltd., I find that the facts were different in as much as the buyer of the goods had never undertaken any processes inside the factory premises of the job worker. As the facts in this case are different, the decision of the Apex Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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