https://www.taxtmi.com/caselaws?id=76142 Job-work valuation does not require a second addition of scrap retained and sold by the job worker where supplied-input value and job charges already determine the assessable value, preventing double counting. Extended limitation and penalty do not apply where relevant records, returns and correspondence were disclosed to the department and no suppression with intent to evade duty is established. Revenue neutrality, arising because duty paid by the job worker would be available as credit to the principal manufacturer, further weighs against invoking the extended period. The demand and penalty consequently fail, with consequential relief. en-us Wed, 18 Mar 2009 00:00:00 +0530 Mon, 10 Nov 2025 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76142 Job-work valuation does not require a second addition of scrap retained and sold by the job worker where supplied-input value and job charges already determine the assessable value, preventing double counting. Extended limitation and penalty do not apply where relevant records, returns and correspondence were disclosed to the department and no suppression with intent to evade duty is established. Revenue neutrality, arising because duty paid by the job worker would be available as credit to the principal manufacturer, further weighs against invoking the extended period. The demand and penalty consequently fail, with consequential relief. Case-Laws Central Excise Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76142