https://www.taxtmi.com/forum/issue?id=109541 Where a principal sends raw material to a job-worker who returns an intermediate product to another unit of the principal for completion, the job-worker has not sold the finished goods; Rule 10A applies only when the job-worker sells finished goods on behalf of the principal. Consequently the situation is not captive consumption and assessable value should follow transaction value principles for the final product under the charging provisions, making additions like place-of-delivery transport irrelevant to the job-worker's valuation. en-us Tue, 15 Dec 2015 20:23:09 +0530 Thu, 23 Jan 2025 15:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109541 Where a principal sends raw material to a job-worker who returns an intermediate product to another unit of the principal for completion, the job-worker has not sold the finished goods; Rule 10A applies only when the job-worker sells finished goods on behalf of the principal. Consequently the situation is not captive consumption and assessable value should follow transaction value principles for the final product under the charging provisions, making additions like place-of-delivery transport irrelevant to the job-worker's valuation. Discussion-Forum Central Excise Tue, 15 Dec 2015 20:23:09 +0530 https://www.taxtmi.com/forum/issue?id=109541