https://www.taxtmi.com/caselaws?id=74304 For excise exemption and valuation purposes, the assessable value of job-work goods includes the value of raw materials supplied by customers, not merely the job charges, reflecting the Supreme Court's approach to the intrinsic value of the processed product. On limitation, a demand is time-barred where the relevant show cause notice is issued beyond the normal period without any allegation of suppression of facts, and the extended period cannot be invoked. The document also notes that notices within the prescribed period remain valid. en-us Tue, 17 Jan 1989 00:00:00 +0530 Wed, 08 Jun 2011 10:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74304 For excise exemption and valuation purposes, the assessable value of job-work goods includes the value of raw materials supplied by customers, not merely the job charges, reflecting the Supreme Court's approach to the intrinsic value of the processed product. On limitation, a demand is time-barred where the relevant show cause notice is issued beyond the normal period without any allegation of suppression of facts, and the extended period cannot be invoked. The document also notes that notices within the prescribed period remain valid. Case-Laws Central Excise Tue, 17 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74304