https://www.taxtmi.com/caselaws?id=92563 Excise valuation in a controlled manufacturing arrangement turned on whether the processor was an independent job worker or merely an agent of the raw material supplier. Because the supplier controlled inputs, machinery, production scheduling, quality inspection and marketing, and the processor had no independent title or real autonomy, valuation on a cost of raw materials plus job charges basis was rejected. The discussion also notes that deductions already recognised in an earlier valuation order between the same parties applied to the relevant period, so those permissible deductions were allowed and the assessable value had to be redetermined accordingly. en-us Fri, 15 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:28:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92563 Excise valuation in a controlled manufacturing arrangement turned on whether the processor was an independent job worker or merely an agent of the raw material supplier. Because the supplier controlled inputs, machinery, production scheduling, quality inspection and marketing, and the processor had no independent title or real autonomy, valuation on a cost of raw materials plus job charges basis was rejected. The discussion also notes that deductions already recognised in an earlier valuation order between the same parties applied to the relevant period, so those permissible deductions were allowed and the assessable value had to be redetermined accordingly. Case-Laws Central Excise Fri, 15 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92563