https://www.taxtmi.com/caselaws?id=95057 Job-work valuation requires assessable value to be determined under the applicable job-work valuation principle rather than by adopting the principal's sale price on a manufacturer-cum-trader analogy; the demand founded on that valuation basis failed. Advertisement expenditure incurred by the principal cannot be added to assessable value without a legally sustainable basis under the governing inclusion principle, rendering that demand unsustainable. Central Excise duty remains the manufacturer's liability, and payment by the principal does not by itself discharge it unless the statute or rules expressly permit that arrangement. The impugned order was set aside and the appeal succeeded. en-us Fri, 03 Nov 2000 00:00:00 +0530 Wed, 07 Dec 2011 15:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95057 Job-work valuation requires assessable value to be determined under the applicable job-work valuation principle rather than by adopting the principal's sale price on a manufacturer-cum-trader analogy; the demand founded on that valuation basis failed. Advertisement expenditure incurred by the principal cannot be added to assessable value without a legally sustainable basis under the governing inclusion principle, rendering that demand unsustainable. Central Excise duty remains the manufacturer's liability, and payment by the principal does not by itself discharge it unless the statute or rules expressly permit that arrangement. The impugned order was set aside and the appeal succeeded. Case-Laws Central Excise Fri, 03 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95057