https://www.taxtmi.com/caselaws?id=94495 In valuing goods cleared on job work basis, no separate addition for margin of profit was required where the disclosed labour charges already included that element. The dispute was limited to whether assessable value could be increased by a further 10% profit addition; the appellate authority accepted the assessee's position that profit was embedded in the labour charges. The Tribunal found no basis on the record to disturb that finding, so the Revenue's challenge failed. en-us Mon, 13 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 18:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94495 In valuing goods cleared on job work basis, no separate addition for margin of profit was required where the disclosed labour charges already included that element. The dispute was limited to whether assessable value could be increased by a further 10% profit addition; the appellate authority accepted the assessee's position that profit was embedded in the labour charges. The Tribunal found no basis on the record to disturb that finding, so the Revenue's challenge failed. Case-Laws Central Excise Mon, 13 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94495