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TMI Blog2016 (8) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured on job work basis was much lower than the value at which the same was cleared otherwise. The show cause notice demanded the Central Excise duty for the period prior to 1/07/2000 on the basis of comparative assessable value of similar goods cleared by them. For the period thereafter the duty was demanded on the bases of cost construction method. 2 For the period prior to 1.7.2000 the impugned order observes that appellants have not given any evidence that the goods cleared on the job work basis are not the same as the goods cleared otherwise. The impugned order assesses the goods under rule 7 read with rule 6 (b) of the Central Excise (valuation) rules 1975. After observing that the impugned order upholds the order in original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 619/10/2002-CX., dated 19-2-2002 clarified that: * "I am directed to say that a number of representations have been received from the trade as well as the Commissioners on the method of valuation of goods manufactured on job-work basis after the introduction of the new valuation provisions w.e.f. 1-7-2000. * 2. The matter has been examined by the Board. It is observed that the system of getting goods manufactured on job-work basis is not new. Under the provisions of the earlier section 4 and the Rules made thereunder the matter has been finally decided by the Apex Court in the case of Ujagar Prints Ltd. [1989 (39) E.L.T. 493 (S.C.)] and the case of Pawan Biscuits Co. Pvt. Ltd. [2000 (120) E.L.T. 24 (S.C.)]. It was clearly held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uation Rules of 2000 read with rule 6 read with the above two decisions of the Apex Court * Circular No. 643/34/2002-CX., dated 1-7-2002 clarified 11. How will valuation be done in cases of job-work? Please also refer to Board's Circular 619/10/2002-CX.,dt. 19-2-2002. Cost of transporting the raw materials/inputs to the premises of the job-worker will also be added to determine the cost of the raw material/input. [1997 (71) ECR 381 (TRIB)] It is seen that the consistent stand of the CBEC has been that the decision of the Apex Court in the case of Ujagar Prints Ltd. [1989 (39) E.L.T. 493 (S.C.)] and the case of Pawan Biscuits Co. Pvt. Ltd. [2000 (120) E.L.T. 24 (S.C.)] is to be followed before and after 1.7.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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