https://www.taxtmi.com/caselaws?id=214844 In a job-work arrangement, sales tax shown on the invoice for inputs supplied by the principal buyer is not part of the job worker's assessable value for excise duty if the job worker did not actually bear that cost. The landed cost of inputs can be included only to the extent of costs incurred by the assessee, and sales tax paid by the principal buyer on procurement of coils and plates does not qualify. On that basis, the sales tax was held excludable from assessable value, and the associated duty demand, interest, and penalties could not be sustained. en-us Tue, 12 Jun 2012 00:00:00 +0530 Mon, 05 Aug 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214844 In a job-work arrangement, sales tax shown on the invoice for inputs supplied by the principal buyer is not part of the job worker's assessable value for excise duty if the job worker did not actually bear that cost. The landed cost of inputs can be included only to the extent of costs incurred by the assessee, and sales tax paid by the principal buyer on procurement of coils and plates does not qualify. On that basis, the sales tax was held excludable from assessable value, and the associated duty demand, interest, and penalties could not be sustained. Case-Laws Central Excise Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214844