https://www.taxtmi.com/caselaws?id=466 In job-work manufacturing, the value of raw materials supplied by customers and received under Rule 57F challans is not included in the assessable value of the intermediate or final goods where the principal manufacturer is entitled to Modvat credit. The settled principle applied is that customer-supplied materials do not form part of the job worker's assessable value, and the same value cannot be taxed again merely because the manufacture is carried out by a job worker. On that basis, inclusion of the supplied-material value was held unjustified and the demand failed. en-us Wed, 05 Apr 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466 In job-work manufacturing, the value of raw materials supplied by customers and received under Rule 57F challans is not included in the assessable value of the intermediate or final goods where the principal manufacturer is entitled to Modvat credit. The settled principle applied is that customer-supplied materials do not form part of the job worker's assessable value, and the same value cannot be taxed again merely because the manufacture is carried out by a job worker. On that basis, inclusion of the supplied-material value was held unjustified and the demand failed. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466