https://www.taxtmi.com/caselaws?id=152274 In a job-work valuation dispute involving body building on chassis supplied by the principal manufacturer, the Tribunal considered whether freight, insurance and similar expenses could be added to the input cost for duty purposes. It noted that the chassis had already been assessed at the principal manufacturer's end and that there was no sale transaction between the principal manufacturer and the job worker. On that basis, it found a strong prima facie case that valuation should follow the cost of inputs received by the principal manufacturer. The Tribunal therefore waived pre-deposit and stayed recovery pending disposal of the appeal. en-us Fri, 23 Oct 2009 00:00:00 +0530 Fri, 28 Jun 2013 16:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152274 In a job-work valuation dispute involving body building on chassis supplied by the principal manufacturer, the Tribunal considered whether freight, insurance and similar expenses could be added to the input cost for duty purposes. It noted that the chassis had already been assessed at the principal manufacturer's end and that there was no sale transaction between the principal manufacturer and the job worker. On that basis, it found a strong prima facie case that valuation should follow the cost of inputs received by the principal manufacturer. The Tribunal therefore waived pre-deposit and stayed recovery pending disposal of the appeal. Case-Laws Central Excise Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152274