https://www.taxtmi.com/caselaws?id=364282 In job-work valuation of drums, only the cost of raw materials used in manufacture and the agreed fabrication charges are includible in assessable value. The commentary states that bought-out lids supplied separately were accessories, not components of manufacture, and their cost was not includible. It also says balance-sheet profit could not be added again where profit was already embedded in job charges, and scrap sale proceeds could not be loaded once scrap had been separately duty-paid. It further notes that an adjudicating authority cannot enlarge the demand beyond the scope of remand without a Revenue challenge. en-us Thu, 28 Jun 2018 00:00:00 +0530 Thu, 26 Jul 2018 09:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364282 In job-work valuation of drums, only the cost of raw materials used in manufacture and the agreed fabrication charges are includible in assessable value. The commentary states that bought-out lids supplied separately were accessories, not components of manufacture, and their cost was not includible. It also says balance-sheet profit could not be added again where profit was already embedded in job charges, and scrap sale proceeds could not be loaded once scrap had been separately duty-paid. It further notes that an adjudicating authority cannot enlarge the demand beyond the scope of remand without a Revenue challenge. Case-Laws Central Excise Thu, 28 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364282