https://www.taxtmi.com/forum/issue?id=107823 A CAS certificate need not be issued to a job worker when processed goods are returned to the principal manufacturer; CAS is required at the manufacturer's final clearance of finished goods. Valuation should follow applicable rules for the manufacturer's clearance, and a special valuation provision relied on by some commentators may not apply where the job worker merely processes and does not clear goods. Tax authorities may request valuation details if valuation or classification doubts arise. en-us Thu, 08 Jan 2015 15:51:08 +0530 Thu, 23 Jan 2025 15:57:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107823 A CAS certificate need not be issued to a job worker when processed goods are returned to the principal manufacturer; CAS is required at the manufacturer's final clearance of finished goods. Valuation should follow applicable rules for the manufacturer's clearance, and a special valuation provision relied on by some commentators may not apply where the job worker merely processes and does not clear goods. Tax authorities may request valuation details if valuation or classification doubts arise. Discussion-Forum Central Excise Thu, 08 Jan 2015 15:51:08 +0530 https://www.taxtmi.com/forum/issue?id=107823