https://www.taxtmi.com/caselaws?id=115817 In a pure job-work arrangement under Rule 57F(4) of the Central Excise Rules, duty on processed goods could not be expanded by adding the value of shafts supplied by the principal manufacturer unless a legal basis for such inclusion was shown. The Tribunal noted that the respondents carried out processing for return to the principal manufacturer and that duty had already been paid on the shells manufactured by them. On the facts found, the Commissioner (Appeals) was in holding that the shafts' value was not required to be added, so the Revenue's challenge failed. en-us Wed, 08 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115817 In a pure job-work arrangement under Rule 57F(4) of the Central Excise Rules, duty on processed goods could not be expanded by adding the value of shafts supplied by the principal manufacturer unless a legal basis for such inclusion was shown. The Tribunal noted that the respondents carried out processing for return to the principal manufacturer and that duty had already been paid on the shells manufactured by them. On the facts found, the Commissioner (Appeals) was in holding that the shafts' value was not required to be added, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 08 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115817