2016 (10) TMI 299

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..... for the respondent ORDER This appeal is directed against Order-in- Appeal No. PII/BKS/90/05  dated  26.04.2005. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the demand of central excise duty on pinion shaft and reck jaws inputs received by the appellant from M/s. Fuel Instruments & Engineers P. Ltd. (FIEPL).  The appellant is a ma .....

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..... that the revenue has no case on the merits inasmuch as it is undisputed that the inputs received by the appellant from FIEPL were under job work challan and they were fitted into a final product manufactured by the appellant.  The appellant having received the inputs under job work challan cannot be said to be in know that the value has to be included in the final product value when such cle .....

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