https://www.taxtmi.com/caselaws?id=333279 Inputs received under job work challans and fitted into the final product were held not includible in the assessable value for central excise duty, because the duty liability on the final product was not shown to have been avoided on the footing that the inputs were received otherwise than for job work. The valuation issue was treated as settled against inclusion by binding precedent directly covering the point, so the demand and penalties were not sustainable. The appeal succeeded and the impugned order was set aside. en-us Wed, 10 Aug 2016 00:00:00 +0530 Sat, 08 Oct 2016 13:10:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333279 Inputs received under job work challans and fitted into the final product were held not includible in the assessable value for central excise duty, because the duty liability on the final product was not shown to have been avoided on the footing that the inputs were received otherwise than for job work. The valuation issue was treated as settled against inclusion by binding precedent directly covering the point, so the demand and penalties were not sustainable. The appeal succeeded and the impugned order was set aside. Case-Laws Central Excise Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333279