https://www.taxtmi.com/caselaws?id=119567 In job work manufacturing, the value of customer-supplied raw materials is not includible in the assessable value of goods manufactured by the job worker where the supplier has already taken Modvat credit and duty is ultimately discharged on the final product by the principal manufacturer. The settled principle applied is that the job worker is not required to add the value of such supplied materials to the duty base when the materials enter production under job work challans. This approach follows the Tribunal's consistent view in similar cases and preserves valuation on the basis applicable to the job work arrangement, without duplicating duty on the supplied inputs. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:04:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119567 In job work manufacturing, the value of customer-supplied raw materials is not includible in the assessable value of goods manufactured by the job worker where the supplier has already taken Modvat credit and duty is ultimately discharged on the final product by the principal manufacturer. The settled principle applied is that the job worker is not required to add the value of such supplied materials to the duty base when the materials enter production under job work challans. This approach follows the Tribunal's consistent view in similar cases and preserves valuation on the basis applicable to the job work arrangement, without duplicating duty on the supplied inputs. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119567