9911796707
TMI Blog2024 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... gard was made by the Adjudicating Authority. Since the INTERNATIONAL AUTO LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BIHAR [ 2005 (3) TMI 132 - SUPREME COURT] case is solely based on the fact that the principal manufacturer has adjusted the duty while clearing the final product but in absence of said fact on record in the present case, reliance placed on International Auto Ltd only would not be proper. Accordingly, for applying the ratio of International Auto Ltd the fact needs to be verified that whether the principal manufacturer has paid the duty on the total value of the final product including the value of the material supplied by the principal manufacturer to the job worker in the present case. Therefore, the matter needs to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ernational Auto Ltd (Supra) are identical in as much as in the present case the material was supplied by the principal manufacturer in terms of Rule 4 (5)(a) of Cenvat Credit Rules and in the International Auto case the principal manufacturer supplied the material under Rule 57 (f) (2) of Central Excise Rules, 1944 which are pari-materia. Accordingly, the order passed by the Adjudicating Authority relying on International Auto Ltd (Supra) is correct and legal and no interference can be made in the order. He also placed reliance on the following judgments:- International Auto Ltd 2005 (183) ELT 239 (SC) M/s. Techno Packers -2023 (3) TMI 435 CESTAT Chennai P.R. Rolling Mills Pvt Ltd 2010 (249) ELT 232 (Tri. Bang) P.R. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty while clearing the final product but in absence of said fact on record in the present case, reliance placed on International Auto Ltd only would not be proper. Accordingly, in our view for applying the ratio of International Auto Ltd the fact needs to be verified that whether the principal manufacturer has paid the duty on the total value of the final product including the value of the material supplied by the principal manufacturer to the job worker in the present case. Therefore, we are of the view that the matter needs to be remanded back to the Adjudicating Authority for passing a fresh order on the basis of our observation made herein above. 5. Accordingly, the impugned order is set aside. Appeal is allowed by way of remand to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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