https://www.taxtmi.com/caselaws?id=118584 The Tribunal ruled in favor of the appellants, job workers, in a dispute with the Revenue over the assessable value of finished products. The Tribunal held that the method of determining value by adding processing charges to the cost of materials received from the principal manufacturer was correct. They emphasized that valuation rules applied to the principal manufacturer, not the job worker, and set aside the duty demand and penalty. The appeal was allowed, providing relief to the appellants, with the decision announced in open court. en-us Thu, 03 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 12:47:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118584 The Tribunal ruled in favor of the appellants, job workers, in a dispute with the Revenue over the assessable value of finished products. The Tribunal held that the method of determining value by adding processing charges to the cost of materials received from the principal manufacturer was correct. They emphasized that valuation rules applied to the principal manufacturer, not the job worker, and set aside the duty demand and penalty. The appeal was allowed, providing relief to the appellants, with the decision announced in open court. Case-Laws Central Excise Thu, 03 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118584