https://www.taxtmi.com/circulars?id=7726 When goods manufactured by a job-worker for a principal are transferred to a depot, sales office or distributor and later sold by the principal, the assessable value for excise duty is the transaction value at which the principal sells those goods from that place, subject to the rule's conditions; discharging duty on a cost-construction basis by the job-worker is not correct. en-us Tue, 20 Oct 2009 00:00:00 +0530 Tue, 20 Oct 2009 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7726 When goods manufactured by a job-worker for a principal are transferred to a depot, sales office or distributor and later sold by the principal, the assessable value for excise duty is the transaction value at which the principal sells those goods from that place, subject to the rule's conditions; discharging duty on a cost-construction basis by the job-worker is not correct. Circulars Central Excise Tue, 20 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7726