https://www.taxtmi.com/caselaws?id=170232 Rule 5 of the Central Excise Valuation Rules, 2000 applies only to sale transactions where transportation is separately charged in the invoice, and it cannot be invoked in a pure job work arrangement. Here, the assessee processed materials supplied by the buyer and returned finished goods for conversion charges, with no sale of goods shown in the invoices or surrounding facts. Excise duty had been discharged on a value equal to or higher than the Ujagar Prints formula for job work valuation, so the duty liability was correctly discharged. en-us Thu, 10 Oct 2013 00:00:00 +0530 Tue, 19 May 2015 14:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170232 Rule 5 of the Central Excise Valuation Rules, 2000 applies only to sale transactions where transportation is separately charged in the invoice, and it cannot be invoked in a pure job work arrangement. Here, the assessee processed materials supplied by the buyer and returned finished goods for conversion charges, with no sale of goods shown in the invoices or surrounding facts. Excise duty had been discharged on a value equal to or higher than the Ujagar Prints formula for job work valuation, so the duty liability was correctly discharged. Case-Laws Central Excise Thu, 10 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170232