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TMI Blog2018 (2) TMI 796X X X X Extracts X X X X X X X X Extracts X X X X ..... ansaction value of such motor vehicle and not the cost plus processing charge as adopted by the job worker. Held that: - Admittedly, the manufacture of full vehicle is not carried up by the appellant in their premises - The duty liability and correct valuation on such goods rest with the actual manufacturer. There is no job work arrangement in terms of Central Excise provisions to link up these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared /removed to job worker who further manufactures the full motor vehicle by building full body. Thereafter, the job worker cleared the goods on payment of duty. The dispute in the present appeal is with reference to differential duty payable by the appellant on proper valuation of fully manufactured motor vehicle cleared by the job worker. The Revenue held a view that the job worker having c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacturer of full motor vehicle and as such, should discharge duty at the applicable value during the relevant time. Even if there is a short payment of duty at the ends of job worker for the goods manufactured and cleared by them, the appellant shall not be liable for the same. The appellants did not manufacture the motor vehicle during the relevant period. As such, no duty liability or differe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is with engine cleared by the appellant. The dispute is with reference to valuation adopted by the job worker on payment of duty on fully manufactured motor vehicle cleared by such job worker to the depot of the appellant for further sale by the appellants. Admittedly, the full motor vehicle was not manufactured by the appellant in their premises. The duty liability and correct valuation on such g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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