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<h1>Appellate tribunal favors job worker in dispute with company over claimed discounts on manufactured goods.</h1> The appellate tribunal ruled in favor of the appellant, a job worker for Bhor Industries Ltd., allowing discounts claimed on goods manufactured. The ... Valuation - Job work The appellate tribunal ruled in favor of the appellant, a job worker for Bhor Industries Ltd., allowing discounts claimed on goods manufactured. The assessable value should be based on the cost of manufacture as per Supreme Court principles. The appellant can provide evidence of cost of manufacture within three months for reassessment of duty.