https://www.taxtmi.com/forum/issue?id=3988 Excise duty on goods manufactured by a job-worker is computed by including the cost of materials supplied by the principal along with job-worker charges, but Rule 10A directs valuation primarily by the principal manufacturer's transaction value or the normal transaction value where the principal sells or transfers the goods; absent those scenarios, other valuation provisions apply. The job-worker is treated as manufacturer for duty liability unless exemptions apply, and procedural choices (payment at removal, use of job-work challans, timely returns) affect duty incidence and CENVAT credit availability. en-us Tue, 03 Apr 2012 14:11:05 +0530 Thu, 23 Jan 2025 15:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3988 Excise duty on goods manufactured by a job-worker is computed by including the cost of materials supplied by the principal along with job-worker charges, but Rule 10A directs valuation primarily by the principal manufacturer's transaction value or the normal transaction value where the principal sells or transfers the goods; absent those scenarios, other valuation provisions apply. The job-worker is treated as manufacturer for duty liability unless exemptions apply, and procedural choices (payment at removal, use of job-work challans, timely returns) affect duty incidence and CENVAT credit availability. Discussion-Forum Central Excise Tue, 03 Apr 2012 14:11:05 +0530 https://www.taxtmi.com/forum/issue?id=3988