https://www.taxtmi.com/caselaws?id=114937 Valuation of soap manufactured on job-work basis is to reach the factory-gate value on the date of removal, whether assessed by cost construction or by deduction from the trader's price. The Constitution Bench ruling in Ujagar Prints and the later clarificatory order treat Rule 6(b)(2) and Rule 7 as alternative routes to the same assessable value, namely the nearest equivalent of normal price under Section 4 of the Central Excise Act, 1944. Where there is no material dispute on quantity, deductions, or quantum, a challenge confined to the rule applied does not disturb the valuation. The appellate authority's valuation was sustained and the Revenue's appeal was rejected. en-us Wed, 12 Jan 2005 00:00:00 +0530 Tue, 22 May 2012 14:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114937 Valuation of soap manufactured on job-work basis is to reach the factory-gate value on the date of removal, whether assessed by cost construction or by deduction from the trader's price. The Constitution Bench ruling in Ujagar Prints and the later clarificatory order treat Rule 6(b)(2) and Rule 7 as alternative routes to the same assessable value, namely the nearest equivalent of normal price under Section 4 of the Central Excise Act, 1944. Where there is no material dispute on quantity, deductions, or quantum, a challenge confined to the rule applied does not disturb the valuation. The appellate authority's valuation was sustained and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 12 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114937