https://www.taxtmi.com/caselaws?id=152235 In a job-work arrangement, duty liability remained with the job worker as the manufacturer, so assessable value had to be determined on the basis of material cost plus processing charges rather than cost construction with an added 15% profit. Payment of duty by the principal on behalf of the job worker did not change the valuation method. Any short-levy allegation had to be directed against the job worker, and a notice issued to the principal alone was not sustainable. The department's valuation basis was therefore rejected. en-us Wed, 09 Sep 2009 00:00:00 +0530 Thu, 27 Jun 2013 14:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152235 In a job-work arrangement, duty liability remained with the job worker as the manufacturer, so assessable value had to be determined on the basis of material cost plus processing charges rather than cost construction with an added 15% profit. Payment of duty by the principal on behalf of the job worker did not change the valuation method. Any short-levy allegation had to be directed against the job worker, and a notice issued to the principal alone was not sustainable. The department's valuation basis was therefore rejected. Case-Laws Central Excise Wed, 09 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152235