https://www.taxtmi.com/caselaws?id=99983 A job worker making clearances at the factory gate in genuine commercial transactions with independent buyers may have assessable value determined on the declared factory gate price. The cost-based valuation method applies only where no genuine factory gate sale or commercial price exists. The text relies on Ujagar Prints, the Board circular, and Sangam Processors to support that principle, and states that the declared price was the proper assessable value. The assessee's valuation was therefore upheld and the Revenue's challenge failed. en-us Mon, 12 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99983 A job worker making clearances at the factory gate in genuine commercial transactions with independent buyers may have assessable value determined on the declared factory gate price. The cost-based valuation method applies only where no genuine factory gate sale or commercial price exists. The text relies on Ujagar Prints, the Board circular, and Sangam Processors to support that principle, and states that the declared price was the proper assessable value. The assessee's valuation was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99983