https://www.taxtmi.com/caselaws?id=341628 The Tribunal set aside the impugned order and allowed the appeal, ruling that there was no evidence to support the allegation of overvaluation of job work goods for export. The valuation of goods, including elements like handling charges and shrinkages, was found to be in line with Supreme Court precedent. The Tribunal emphasized that the landed cost should be considered for valuing job work goods and noted the lack of verification by the department regarding the exported goods' value. Consequently, the deemed credit attributed to the valuation of job work goods was upheld. en-us Wed, 08 Mar 2017 00:00:00 +0530 Mon, 13 Nov 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341628 The Tribunal set aside the impugned order and allowed the appeal, ruling that there was no evidence to support the allegation of overvaluation of job work goods for export. The valuation of goods, including elements like handling charges and shrinkages, was found to be in line with Supreme Court precedent. The Tribunal emphasized that the landed cost should be considered for valuing job work goods and noted the lack of verification by the department regarding the exported goods' value. Consequently, the deemed credit attributed to the valuation of job work goods was upheld. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341628