2004 (5) TMI 188

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..... Member (T)]. - The appellant is engaged in the manufacture of lubricating oil and lubricating greases which are liable to Central Excise duty under Chapter 27 of the Central Excise Tariff Act, 1985. In addition to manufacture for themselves, the appellants also undertake job work manufacture for others. The present appeal relates to duty payment on such job work carried out for M/s. Western Valvo .....

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..... e at the end of the processing and not based on the sale price of the parties who, upon receipt of the goods from them, sold the goods in the market. It is being pointed out that this legal position remains settled by the decision of the Apex Court in Ujagar Prints etc. v. UOI & Ors - 1989 (39) E.L.T. 493 (S.C.) = 1989 (21) ECR 1 (SC), it has also been pointed out that this position has been accep .....

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..... e aspects to be of no relevance. After processing, the appellant was returning the goods to the raw material supplier. This was not a sale. Therefore, the goods were transferred under a stock transfer invoice. This does not convert the appellant manufacturer into an agent. Deposit of cash towards Central Excise duty payment also does not have such an effect. In terms of the agreement between the p .....

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