2017 (8) TMI 1388

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..... h The respondents are engaged in manufacture of Brake Linings, Clutch facings, Assembly pods, Disc pads etc.  They manufactured and cleared inner assembly pad and outer assembly pad to M/s. Mando Brake Systems India Ltd on job work basis.  M/s. Mando has supplied input materials free of cost under the cover of delivery challan under Rule 4(5)(a) of CCR, 2004.  The respondents c .....

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..... notification 214/86 and that therefore the judgment in the case of International Auto is not applicable on facts.  Further that M/s. Mando has availed credit on the duty paid. 3. On behalf of respondent the Learned Counsel Shri. M. Karthikeyan submitted that after job work the goods were cleared to the Principal itself and that appellant did not clear goods to any other customer.  Even .....

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..... t to be included in the assessable value.  The same view has been maintained by Apex Court by dismissing the Civil appeal filed by department reported in 2015 (322) E.L.T. A28 (S.C.). In SRF Ltd (supra) the Tribunal was of the view that the entire exercise would be revenue neutral and therefore the demand cannot sustain.  This view was maintained by the Honble Supreme Court by dismissin .....

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