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    <title>Applicability of Rule 10A clause iii</title>
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    <description>A job worker in an excise free zone took cenvat credit on inputs and charged duty on full material value plus job charges; the department asserts applicability of Rule 10A clause (iii) requiring valuation under Rule 8. The decisive facts are whether the goods are sold by the excise free unit or used for further manufacture and the precise legal commercial relationship between the principal and the job worker, which will determine whether the special valuation provision applies.</description>
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      <title>Applicability of Rule 10A clause iii</title>
      <link>https://www.taxtmi.com/forum/issue?id=850</link>
      <description>A job worker in an excise free zone took cenvat credit on inputs and charged duty on full material value plus job charges; the department asserts applicability of Rule 10A clause (iii) requiring valuation under Rule 8. The decisive facts are whether the goods are sold by the excise free unit or used for further manufacture and the precise legal commercial relationship between the principal and the job worker, which will determine whether the special valuation provision applies.</description>
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