https://www.taxtmi.com/caselaws?id=443998 For goods manufactured on job-work basis and sold by the principal manufacturer to an unrelated buyer at the time of removal, excise valuation is governed by Rule 10A(i) of the Central Excise Valuation Rules, 2000. The assessable value must be the transaction value of the principal manufacturer's sale, where price is the sole consideration. Charges recovered by the job-worker, including toll, conversion, trial run, or utility charges, are not to be added as additional consideration in the absence of statutory authority. On that basis, the proposed addition to the assessable value was not permissible. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 06 Oct 2023 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443998 For goods manufactured on job-work basis and sold by the principal manufacturer to an unrelated buyer at the time of removal, excise valuation is governed by Rule 10A(i) of the Central Excise Valuation Rules, 2000. The assessable value must be the transaction value of the principal manufacturer's sale, where price is the sole consideration. Charges recovered by the job-worker, including toll, conversion, trial run, or utility charges, are not to be added as additional consideration in the absence of statutory authority. On that basis, the proposed addition to the assessable value was not permissible. Case-Laws Central Excise Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443998