https://www.taxtmi.com/caselaws?id=87616 In a job-work valuation context, assessable value was to be based on the cost of raw materials plus processing charges, with the job worker's margin of profit already embedded in those charges. Because the department had accepted the respondent as a job worker and the labour charges were treated as job charges, no further loading for packing cost, melting loss, or an additional profit margin was justified. The appellate order was therefore left undisturbed and the department's proposed additions were rejected. en-us Wed, 05 Nov 1997 00:00:00 +0530 Thu, 08 Sep 2011 12:12:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87616 In a job-work valuation context, assessable value was to be based on the cost of raw materials plus processing charges, with the job worker's margin of profit already embedded in those charges. Because the department had accepted the respondent as a job worker and the labour charges were treated as job charges, no further loading for packing cost, melting loss, or an additional profit margin was justified. The appellate order was therefore left undisturbed and the department's proposed additions were rejected. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87616