2015 (12) TMI 231

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..... re produced on job work basis and returned to the raw material supplier. In coming to this conclusion, the CESTAT has relied upon the judgment of this Court in 'Collector v. Kandivali Metal Works [1997 (12) TMI 641 - SUPREME COURT]. We may note that this legal position has been reiterated by this very Bench in 'Commissioner of Central Excise, Pune v. Mahindra Ugine Steel Co. Ltd. [2015 (4) TMI 351 .....

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..... , Excise and Service Tax Appellate Tribunal (hereinafter referred to as 'CESTAT') has held that Rule 6(b) (i) of the Valuation Rules is not applicable when the goods are produced on job work basis and returned to the raw material supplier. In coming to this conclusion, the CESTAT has relied upon the judgment of this Court in 'Collector v. Kandivali Metal Works [1998 (97) ELT A222 (S.C. .....

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