https://www.taxtmi.com/caselaws?id=84949 For central excise valuation, the supplier's profit on raw materials was not to be added where the assessee manufactured polyethylene coated substrates on a job-work basis for customers supplying some or all materials. Duty had already been paid on the raw material cost and the job charges, and those job charges already reflected profit. No further addition for the supplier's profit was therefore warranted in the assessable value, and the assessee's position was upheld. en-us Mon, 19 Feb 1996 00:00:00 +0530 Mon, 01 Aug 2011 17:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84949 For central excise valuation, the supplier's profit on raw materials was not to be added where the assessee manufactured polyethylene coated substrates on a job-work basis for customers supplying some or all materials. Duty had already been paid on the raw material cost and the job charges, and those job charges already reflected profit. No further addition for the supplier's profit was therefore warranted in the assessable value, and the assessee's position was upheld. Case-Laws Central Excise Mon, 19 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84949