https://www.taxtmi.com/caselaws?id=90747 For goods manufactured on a job-work basis and remunerated through job charges, the assessable value could not be artificially enhanced by adding an estimated manufacturing profit. Where the Department accepted that the job worker received only the agreed job charges and no separate consideration, those charges were treated as covering the manufacturing cost and the job worker's profit. On that basis, there was no legal foundation for a further duty demand on a presumed profit element, and the differential excise duty claim was unsustainable. en-us Wed, 18 Feb 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90747 For goods manufactured on a job-work basis and remunerated through job charges, the assessable value could not be artificially enhanced by adding an estimated manufacturing profit. Where the Department accepted that the job worker received only the agreed job charges and no separate consideration, those charges were treated as covering the manufacturing cost and the job worker's profit. On that basis, there was no legal foundation for a further duty demand on a presumed profit element, and the differential excise duty claim was unsustainable. Case-Laws Central Excise Wed, 18 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90747