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Hitachi K.K. Manufacturing Co V/S Commissioner of C. Ex., Kolkata-I


Company & Directors' Information:- HITACHI INDIA PRIVATE LIMITED [Active] CIN = U52190DL1997PTC085419

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209WB1984PLC037758

Company & Directors' Information:- R K MANUFACTURING CO LTD [Active] CIN = L27209GJ1984PLC098951

Company & Directors' Information:- HITACHI INDIA PRIVATE LIMITED [Amalgamated] CIN = U51909DL1997PTC084855

Company & Directors' Information:- INDIA MANUFACTURING CORPORATION PRIVATE LIMITED [Active] CIN = U24100DL2010PTC198947

Company & Directors' Information:- S I A MANUFACTURING PRIVATE LIMITED [Active] CIN = U74120UP2013PTC057004

Company & Directors' Information:- S K M MANUFACTURING PRIVATE LIMITED [Active] CIN = U17200DL2011PTC223768

Company & Directors' Information:- S T S MANUFACTURING PRIVATE LIMITED [Active] CIN = U28112TZ2006PTC012940

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Active] CIN = U27109WB1991PTC051461

Company & Directors' Information:- A K MANUFACTURING PVT LTD [Active] CIN = U51909MN1988PTC003110

Company & Directors' Information:- I T A C (INDIA) MANUFACTURING CO LTD [Dissolved] CIN = L51109WB1982PLC034689

Company & Directors' Information:- J D MANUFACTURING CO PVT LTD [Active] CIN = U51909WB1996PTC079825

Company & Directors' Information:- A S P MANUFACTURING COMPANY PVT LTD [Not available for efiling] CIN = U36900WB1991PTC005146

Company & Directors' Information:- B R D MANUFACTURING PRIVATE LIMITED [Active] CIN = U51109WB1997PTC085188

Company & Directors' Information:- R J S MANUFACTURING PRIVATE LIMITED [Active] CIN = U27104DL1997PTC090521

Company & Directors' Information:- B U MANUFACTURING PVT LTD [Active] CIN = U51109WB1982PTC035271

Company & Directors' Information:- M M MANUFACTURING PVT LTD [Active] CIN = U26922WB1993PTC059837

Company & Directors' Information:- J. C. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U21099WB2020PTC236821

Company & Directors' Information:- S B MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U31506WB1999PTC088567

Company & Directors' Information:- K. V. J. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U29308DL2017PTC320213

Company & Directors' Information:- A T E MANUFACTURING CO PRIVATE LIMITED [Amalgamated] CIN = U28999GJ1973PTC002296

Company & Directors' Information:- J P MANUFACTURING AND CO PVT LTD [Strike Off] CIN = U51226WB1982PTC034927

Company & Directors' Information:- D. K. MANUFACTURING (INDIA) LIMITED [Strike Off] CIN = U37200WB2011PLC170403

Company & Directors' Information:- S M MANUFACTURING COMPANY PRIVATE LIMITED [Active] CIN = U34300HR1997PTC057824

Company & Directors' Information:- G K MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U34300PB2012PTC036073

Company & Directors' Information:- P & B MANUFACTURING PRIVATE LIMITED [Active] CIN = U29254TN2010PTC076696

Company & Directors' Information:- B. V. H. MANUFACTURING INDIA PRIVATE LIMITED [Active] CIN = U74999GJ2018FTC100633

Company & Directors' Information:- R A MANUFACTURING COMPANY PRIVATE LIMITED [Strike Off] CIN = U36900HR2012PTC047669

Company & Directors' Information:- A K R MANUFACTURING PRIVATE LIMITED [Active] CIN = U19200RJ2012PTC041177

Company & Directors' Information:- C N C MANUFACTURING PRIVATE LIMITED [Strike Off] CIN = U64204DL2015PTC281449

    Final Order Nos. 75293-75297/KOL/2017 in Appeal Nos. E/499-502 and 504/2010-DB

    Decided On, 20 March 2017

    At, Customs Excise Service Tax Appellate Tribunal East Zonal Bench Bench, Kolkata

    By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA
    By, (PRESIDENT) AND THE HONORABLE JUSTICE: DEVENDER SINGH
    By, MEMBER

    For Petitioner: A.K. Bhattacharjee And For Respondents: S.S. Chattopadhyay, Supdt. (AR)



Judgment Text


1. Present appeals have been filed against Order-in-Original No. CCE/COMMR./KOL-I/ADJN./No. 3/2010, dated 30-3-2010. The period of dispute is 2004-05 to 2006-07. Brief facts of the case are that during the period under consideration, the appellant firm was engaged in the manufacturing and sale of handicraft items. Few items were given on the "job-work basis" to outside units/individuals. A few items were manufactured by the appellants. The lower authorities had combined the value of both the items which were manufactured by themselves and also which were obtained from outside on the basis of job-work. Thus, by clubbing the turnover, the S.S.I. Exemption was denied. Being aggrieved the appellant has filed the present appeal.

2. With this background, we heard Shri A.K. Bhattacharjee and Shri S.S. Chattopadhyay, ld. Counsels for the parties.

3. After hearing both the parties and on perusal of record, it appears that during the period under consideration, the appellant was manufacturing salable goods. Some goods were obtained by supplying the raw materials to outside individuals/units. Thus the items were obtained on job-work basis.

4. It may be mentioned that Hon'ble Supreme Court in the case of Ujagar Prints, Etc. Etc. v. Union of India & Others [1988 (38) E.L.T. 535 (S.C.)] has observed that:-

"37. One more aspect will have to be reiterated. Computation of the assessable-value is one question and as to who should be liable for the same is another. Duties of excise are imposed on production or on manufacture of goods and are levied upon the manufacturer or the producer in accordance with the relevant rules. This is quite independent of the ownership of goods. It is, therefore, necessary to reiterate that the value for the assessment under Section 4 of the Act will not be the processing charge alone but the intrinsic value of the processed fabrics which is the price at which the fabrics are sold for the first time in the wholesale market. The rules are clear on the computation of that value. If the valuation is made according to the rules as adumbrated in Empire Industries (supra) and as clarified by my learned brother in this judgment no difficulty should arise."
5. From the above, it is evident that job worker has been considered as manufacturer and the value of the goods will be considered in his hand.

6. Hence, as per the ratio laid down by the Hon'ble Supreme Court, the value of the goods obtained on the job work basis cannot be included into the turnover of the appellants

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. By excluding this value the items manufactured by the appellants comes below the limit prescribed for the S.S.I. Exemption. When it is so, then we set aside the impugned order. In the result, the appeals filed by the appellants are allowed with consequential relief, if any.
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