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TMI Blog2024 (2) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. Commissioner ( AR ) for the Appellant-Revenue Shri Saurabh Dixit , Advocate for the Respondent - Assessee ORDER RAMESH NAIR : In this Revenue's appeal, the issue involved is that whether the respondent is liable to include the value of free material supplied by the principal manufacturer for the purpose of job work by the respondent on behalf of the supplier of the material. 2. Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of International 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 Adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18 (4) TMI 1229- CESTAT Chennai M/s. Dymos Lear Automotive India Pvt Ltd - 2019(366) ELT A186 (SC) 4. On careful consideration of the submission made by both sides and perusal of records, we find that the Revenue's appeal is for limited purpose that even for applying the ratio of the judgment in the case of International Auto Limited, the facts whether the Principal manufacturer has paid the du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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