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TMI Blog2014 (5) TMI 1243X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- As held by the co-ordinate Bench at Ahmedabad in the case of CCE Vs. Rolaster Pvt. Ltd. [2011 (9) TMI 776 - CESTAT, AHMEDABAD], Rule 8 or Rule 10A of the Valuation Rules would not apply to the facts of the present case as the principal manufacturer has captively consumed the job-worked goods supplied. Since there is no sale, the value of the goods has to be arrived at as per Ujagar Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RAN 1. The appeal is directed against Order-in-Original No. 88/NG/Commr/Th-II/2012 dated 16/10/2012 passed by Commissioner of Central Excise, Thane-II. 2. Vide the impugned order, a duty demand of Rs. 64,98,258/- has been confirmed against the appellant, M/s. Glamour Tin Industries Pvt. Ltd., along with interest thereon and imposing a fine of Rs. 1.00 crore and a penalty of Rs.&nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is no longer res integra and has been decided by this Tribunal in the case of CCE Vs. Rolaster Pvt. Ltd. -2012-TIOL-23-CESTAT-BANG affirmed by the Hon'ble Apex Court in the same case reported in 2013-TIOL-07-SC-CX. In the said case, the question of consideration was whether Rule 10A or 8 of the Valuation Rules would apply in respect of job-worked goods, which are captively consumed by the suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Ahmedabad in the case cited supra, Rule 8 or Rule 10A of the Valuation Rules would not apply to the facts of the present case as the principal manufacturer has captively consumed the job-worked goods supplied. Since there is no sale, the value of the goods has to be arrived at as per Ujagar Prints formula laid down by the Hon'ble Apex Court on the basis of the cost of raw materials plus job char ..... X X X X Extracts X X X X X X X X Extracts X X X X
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