2025-VIL-543-CESTAT-CHE-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Valuation of goods manufactured on job work basis, undervaluation and short payment of duty, applicability of Rule 10A(iii) of the Central Excise Valuation Rules - For Job work to manufacture HDPE bottles the appellants adopted the assessable value based on the cost certificate issued by M/s. Marico Ltd. - Revenue authorities held that the value adopted by the appellants had not been correctly determined in accordance with Rule 10A(iii) read with Rule 8 of the Central Excise Valuation Rules, 2000, as applicable to goods manufactured on job work basis and used by the principal manufacturer in the manufacture of other goods - Whether the revenue is justified in demanding duty by allowing the valuation of the goods manufactured by the appellants (job workers) under Rule 10A(iii) of the Central Excise Valuation Rules, 2000 – HELD - The impugned orders in appeal cannot be sustained insofar as the duty demand which is challenged in these appeals is concerned - the clear ratio decidendi from the cited decisions is that the valuation of goods manufactured on job work basis should be done under Rule 11 of the Valuation Rules and not under Rule 10A(iii) read with Rule 8 - the valuation has to be done on the basis of the formula laid down by the Hon'ble Supreme Court in the case of Ujagar Prints v. UOI - the impugned order is set aside and the appeal is allowed
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