https://www.taxtmi.com/caselaws?id=254602 Rule 10A(i) of the Central Excise Valuation Rules applies where job-worked goods are sold by the principal manufacturer at removal to an unrelated buyer for sole consideration; valuation follows the principal manufacturer's transaction value. Rule 10A(iii) operates only residually where clauses (i) and (ii) do not apply. Demands for earlier job-work periods may be time-barred where the show-cause notice is issued beyond limitation. Scrap value generated during job-work is not addable where duty has been discharged on the scrap and the arrangement is capable of treatment under the Cenvat Credit Rules. 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) of the Central Excise Valuation Rules applies where job-worked goods are sold by the principal manufacturer at removal to an unrelated buyer for sole consideration; valuation follows the principal manufacturer's transaction value. Rule 10A(iii) operates only residually where clauses (i) and (ii) do not apply. Demands for earlier job-work periods may be time-barred where the show-cause notice is issued beyond limitation. Scrap value generated during job-work is not addable where duty has been discharged on the scrap and the arrangement is capable of treatment under the Cenvat Credit Rules. Case-Laws Central Excise Fri, 06 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254602