9911796707
TMI Blog2019 (4) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... uptd. (A. R.) for the Revenue ORDER PER BENCH The present appeal is against the Order-in-Appeal No. 37/RAN/2009 dated 30/06/2009. The appellant is engaged in the manufacture of various types of polish such as Floor Polish, Auto Polish, Scooter Polish, Rubbing compound, Vinyl Polish e.t.c. These goods are falling under Chapter 34 of the Central Excise Tariff Act, 1985 and are notified under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stock transferred to their sister unit situated at Ranchi. Central Excise Duty was paid on such clearances on the basis of the value of goods ascertained by appellant on the basis of cost of raw material for the prior period. Revenue disputed the valuation adopted and was of the view that value was required to be determined on the basis of CAS-4 standards and accordingly proceeded to re-determine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted that there is no basis for demand of differential duty by adding the 'handling charges'. In respect of clearances of metal containers on stock transfer basis. It is her submission that the Central Excise Duty paid by the appellant in one unit is availed as Cenvat Credit by the other unit belonging to the same manufacturer. She submitted that this is entirely a Revenue Neutral Exercise, and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand differential duty by adding the handling charges to the amount recovered through trade invoices. Hence, we find no basis for demand of differential duty on handling charges, which is set aside. 7. The second issue is with reference to valuation of empty metal containers which are stock transferred to the other unit of the appellant. No doubt, Central Excise Duty is paid on the basis of valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es by relying on the decision of the Larger bench of the Tribunal in the case of Jay Yushin Ltd. reported as [2000 (119) E.L.T. 718 (Tri.-LB)]. It is further noted that the above decision of the Tribunal in the case of Anglo French Textiles has been upheld by the Apex Court 2018 (360) ELT A 301 (SC). 9. By following the above decision, we are of the view that demand raised in the impugned order o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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