https://www.taxtmi.com/caselaws?id=359829 In job-work clearances, assessable value is computed on the cost of all raw materials used plus job charges, so inputs supplied by the principal manufacturer under the cited excise job-work provisions remain includible in value. On that basis, cum-duty reduction was held unavailable for the differential duty computation, and the assessee's challenge to adoption of the highest value for supplied raw materials failed because no evidence showed a lower received price. The valuation adopted by the department was therefore sustained, and the appeal failed in full. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 05 May 2018 08:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359829 In job-work clearances, assessable value is computed on the cost of all raw materials used plus job charges, so inputs supplied by the principal manufacturer under the cited excise job-work provisions remain includible in value. On that basis, cum-duty reduction was held unavailable for the differential duty computation, and the assessee's challenge to adoption of the highest value for supplied raw materials failed because no evidence showed a lower received price. The valuation adopted by the department was therefore sustained, and the appeal failed in full. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359829