https://www.taxtmi.com/circulars?id=7574 Where further processes not amounting to manufacture are undertaken within the same factory premises, their cost must be included in the assessable value of the excisable goods; however, if duty-paid goods are cleared from the factory and subjected to such processes outside the factory by separate units or job workers, no additional dutyable value can be added. The Board, on the Law Ministry's advice, treats Siddharth Tubes as confined to intra premises processing and relies on the J.G. Glass ratio to preclude re levy for outside processing. en-us Wed, 03 Jan 2001 00:00:00 +0530 Wed, 25 Jan 2017 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7574 Where further processes not amounting to manufacture are undertaken within the same factory premises, their cost must be included in the assessable value of the excisable goods; however, if duty-paid goods are cleared from the factory and subjected to such processes outside the factory by separate units or job workers, no additional dutyable value can be added. The Board, on the Law Ministry's advice, treats Siddharth Tubes as confined to intra premises processing and relies on the J.G. Glass ratio to preclude re levy for outside processing. Circulars Central Excise Wed, 03 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7574