https://www.taxtmi.com/caselaws?id=109651 In a job-work valuation dispute involving P&P medicines manufactured for loan licensees and cleared to their depots as stock transfers, the Tribunal held prima facie that the applicants were manufacturers and that their factory gate should be treated as a deemed factory gate. On that basis, assessable value was to be determined on the deemed sale price under the Ujagar Prints principle, and Section 4(1)(b) of the Central Excise Act, 1944 was not, prima facie, attracted. The transaction was viewed, prima facie, as falling under Section 4(1)(a) even after the amendment to Section 4, and a strong prima facie case was found for waiver of pre-deposit and stay of recovery. en-us Mon, 01 Sep 2003 00:00:00 +0530 Wed, 11 Apr 2012 12:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109651 In a job-work valuation dispute involving P&P medicines manufactured for loan licensees and cleared to their depots as stock transfers, the Tribunal held prima facie that the applicants were manufacturers and that their factory gate should be treated as a deemed factory gate. On that basis, assessable value was to be determined on the deemed sale price under the Ujagar Prints principle, and Section 4(1)(b) of the Central Excise Act, 1944 was not, prima facie, attracted. The transaction was viewed, prima facie, as falling under Section 4(1)(a) even after the amendment to Section 4, and a strong prima facie case was found for waiver of pre-deposit and stay of recovery. Case-Laws Central Excise Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109651