https://www.taxtmi.com/caselaws?id=254602 Rule 10A(i) governs valuation where job-worked excisable goods are sold by the principal manufacturer at the time of removal to an unrelated buyer for a sole consideration, and Rule 10A(iii) applies only residually when clauses (i) and (ii) do not. The note also explains that a demand for earlier transactions may be barred by limitation if raised beyond the relevant period, and that scrap value is not automatically includible for duty where duty has already been discharged on the scrap and the facts do not support such addition. en-us Fri, 06 Jun 2014 00:00:00 +0530 Fri, 26 Dec 2014 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254602 Rule 10A(i) governs valuation where job-worked excisable goods are sold by the principal manufacturer at the time of removal to an unrelated buyer for a sole consideration, and Rule 10A(iii) applies only residually when clauses (i) and (ii) do not. The note also explains that a demand for earlier transactions may be barred by limitation if raised beyond the relevant period, and that scrap value is not automatically includible for duty where duty has already been discharged on the scrap and the facts do not support such addition. Case-Laws Central Excise Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254602