https://www.taxtmi.com/caselaws?id=366033 In job work under Rule 57F of the Central Excise Rules, 1944, free-supplied inputs received from the principal manufacturer and used in processing are not required to be added to the assessable value of the goods returned to that principal. The commentary distinguishes Ujagar Prints as applying to a different situation where the job worker cleared the final product himself. On that basis, the duty demand and equal penalty are stated to be unsustainable where the processed goods are returned to the supplier and duty is paid on clearance. en-us Tue, 28 Aug 2018 00:00:00 +0530 Wed, 29 Aug 2018 06:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366033 In job work under Rule 57F of the Central Excise Rules, 1944, free-supplied inputs received from the principal manufacturer and used in processing are not required to be added to the assessable value of the goods returned to that principal. The commentary distinguishes Ujagar Prints as applying to a different situation where the job worker cleared the final product himself. On that basis, the duty demand and equal penalty are stated to be unsustainable where the processed goods are returned to the supplier and duty is paid on clearance. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366033