https://www.taxtmi.com/caselaws?id=115202 Advertisement and publicity expenditure incurred for a brand name owner on job-worked goods is not to be added to the job worker's assessable value, because the brand owner, not the job worker, is the beneficiary of that spending. The Board circular and supporting Tribunal and Supreme Court authorities were relied on to hold that the later definition of transaction value did not displace this principle at the interim stage. On that basis, a strong prima facie case was found and waiver of pre-deposit with stay of recovery was granted. en-us Wed, 16 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 16:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115202 Advertisement and publicity expenditure incurred for a brand name owner on job-worked goods is not to be added to the job worker's assessable value, because the brand owner, not the job worker, is the beneficiary of that spending. The Board circular and supporting Tribunal and Supreme Court authorities were relied on to hold that the later definition of transaction value did not displace this principle at the interim stage. On that basis, a strong prima facie case was found and waiver of pre-deposit with stay of recovery was granted. Case-Laws Central Excise Wed, 16 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115202