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TMI Blog2007 (7) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... valid and set aside - Application No. E/PD/192/2007 & E/333/2007 - F. O. No. 829/2007 & S.O. No. 684/2007 - Dated:- 5-7-2007 - [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit we take up the appeal. 2. The appellant-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above credit on capital goods. 'Wiring Harness' manufactured by them was cleared to the principal manufacturer, without payment of duty, under job work procedure. The lower authorities chose to bring this product of job work within the scope and ambit of "exempted final products" referred to under Rule 57R(1) of the Central Excise Rules, 1944 and, accordingly, took the view that no credit of duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E, Chennai v. Ucal Machine Tools Ltd., 2006 (74) RLT 511 (CESTAT-Che.). We have heard ld. SDR, who reiterates the findings of the Commissioner (Appeals). 4. As rightly pointed out by Ld. counsel, the appellant's- challenge to the demand of Rs. 18,91,930/- is squarely supported by the Tribunal's Larger Bench decision in Sterlite Industries (supra). The Larger Bench decision was followed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e principal manufacturer's end. In other words, assessable value of the goods cleared by the job worker without payment of duty to the principal manufacturer would ultimately become an ingredient of the assessable value of the final product cleared by the latter on payment of duty. Thus, duty gets paid on the job-worked goods at a later stage and, therefore, such goods cannot be categorized as "ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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