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TMI Blog2017 (11) TMI 1456X X X X Extracts X X X X X X X X Extracts X X X X ..... n the value which is the sale value charged to the ultimate customer even after packing of the goods at the job-workers end - any cost before sale of the goods clearly stands included in the overall transaction value charged to the customers - even though there is a cost at the job-workers end in respect of packing material and packing activities, the same cannot be loaded further on the transacti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out such process as job worker. He is also a small scale unit and not registered as Central Excise assesee. After carrying out necessary packing re-packing, labeling and re-labeling activities, the re-packed goods were cleared from its premises to various customers of the appellant on the basis of challan cum invoices on behalf of the appellant without payment of Central Excise duty. The case of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ultimately charged for sale of the packed goods cleared from the job-workers place to the customers. Therefore, whatever cost incurred already stand included in the assessable value. The appellant have not collected any amount over and above the value at which excise duty was paid, therefore, there is no question of inclusion of any amount in the value and demand of duty thereupon. In this regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue reiterates the findings in the impugned order. 4. We have considered the submissions made by both sides. We find that the demand was confirmed on the cost of packing material as well as job charges for packing activities at the job workers end. We find that there is no dispute that the appellant while clearing the goods in bulk paid the duty on the value which is the sale value charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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