https://www.taxtmi.com/caselaws?id=213412 Rule 10A applies to job-worked goods sold by the principal manufacturer, and Rule 8 applies only where excisable goods are used for consumption by the assessee or on its behalf in producing other articles. Where job-worked goods are not captively consumed by the job worker and the principal manufacturer does not sell them but uses them in packing its products, neither Rule 10A nor Rule 8 governs valuation. In that situation, Rule 11 read with Section 4 of the Central Excise Act, 1944, and the Ujagar Prints principle apply, so assessable value is based on the cost of raw materials plus processing or job charges. The demand founded on Rule 8 was held unsustainable. en-us Tue, 06 Mar 2012 00:00:00 +0530 Wed, 10 Oct 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213412 Rule 10A applies to job-worked goods sold by the principal manufacturer, and Rule 8 applies only where excisable goods are used for consumption by the assessee or on its behalf in producing other articles. Where job-worked goods are not captively consumed by the job worker and the principal manufacturer does not sell them but uses them in packing its products, neither Rule 10A nor Rule 8 governs valuation. In that situation, Rule 11 read with Section 4 of the Central Excise Act, 1944, and the Ujagar Prints principle apply, so assessable value is based on the cost of raw materials plus processing or job charges. The demand founded on Rule 8 was held unsustainable. Case-Laws Central Excise Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213412