https://www.taxtmi.com/caselaws?id=2353 In a job-work valuation dispute under the Cenvat/Modvat scheme, the CESTAT noted that duty-paid inputs supplied free by the principal manufacturer could not be added to the assessable value of intermediate goods manufactured by the job worker. Applying the principle in International Auto, it held that the job worker was not liable to duty on the basis adopted by the Revenue merely because the inputs were free-issued. It also rejected inclusion of scrap sale proceeds as additional consideration in these facts. On that reasoning, the duty demand, interest, and penalties were held unsustainable and the impugned order was set aside. en-us Wed, 28 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2353 In a job-work valuation dispute under the Cenvat/Modvat scheme, the CESTAT noted that duty-paid inputs supplied free by the principal manufacturer could not be added to the assessable value of intermediate goods manufactured by the job worker. Applying the principle in International Auto, it held that the job worker was not liable to duty on the basis adopted by the Revenue merely because the inputs were free-issued. It also rejected inclusion of scrap sale proceeds as additional consideration in these facts. On that reasoning, the duty demand, interest, and penalties were held unsustainable and the impugned order was set aside. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2353