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TMI Blog2006 (9) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... ingly penalty and interest imposed on it- After considering all the factor authority allow the appeal with consequential relief. X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the job worker had to discharge the duty on the job working charges only and should not include the value of the used brass tubes. Appellant resisted the show cause notice on the ground that once the duty is discharged by the supplier, the authorities at their end cannot reassess the goods. Adjudicating authority did not accept the contentions of the appellant and confirmed the demand and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellant. It is his submission that the duty has to be paid by the job worker on the value addition i.e. the job charges that were paid by the appellant as the job worker has received the used brass tubes. 5.Considered the submissions made by both sides and perused the records. It is not disputed that the job worker has discharged the duty liability on a value, which includes the job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of the value that has been declared by the supplier of the brass tubes. Division Bench of the tribunal in the case Owens Bilt Ltd. (supra) has settled the law, which I may read : "Modvat credit on capital goods - Demand - Jurisdiction - Assessee at Pune sent his 25 years old machinery to a job worker at Mumbai for reconditioning and renovation - job worker sent back renovated machines a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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