https://www.taxtmi.com/caselaws?id=344407 A remand finding did not preclude the assessee from challenging the valuation issue on the substantive appeal, because the earlier dismissal as time-barred did not decide the merits and the appellate forum remained free to examine the legal question. Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 applies only where goods are used or consumed by the assessee, or on his behalf, in the manufacture of other articles. Goods manufactured on job work and cleared to the principal manufacturer did not meet that condition, so the rule was inapplicable and cost-based valuation for job-work clearances was upheld, with demand and penalty not surviving. en-us Thu, 08 Jun 2017 00:00:00 +0530 Wed, 03 Jan 2018 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344407 A remand finding did not preclude the assessee from challenging the valuation issue on the substantive appeal, because the earlier dismissal as time-barred did not decide the merits and the appellate forum remained free to examine the legal question. Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 applies only where goods are used or consumed by the assessee, or on his behalf, in the manufacture of other articles. Goods manufactured on job work and cleared to the principal manufacturer did not meet that condition, so the rule was inapplicable and cost-based valuation for job-work clearances was upheld, with demand and penalty not surviving. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344407