https://www.taxtmi.com/caselaws?id=444510 In a job-work arrangement, excise duty and valuation attach to the actual manufacturer who carries out the manufacturing process, not to the supplier of the chassis merely because ownership is retained or quality checks are conducted. The independent body builders manufactured the body-built vehicles in their own premises, cleared them on payment of duty, and the valuation at that stage could not be displaced by the later resale price adopted at the regional sales office. Differential central excise duty on the supplier was therefore not sustainable. en-us Mon, 16 Oct 2023 00:00:00 +0530 Tue, 17 Oct 2023 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444510 In a job-work arrangement, excise duty and valuation attach to the actual manufacturer who carries out the manufacturing process, not to the supplier of the chassis merely because ownership is retained or quality checks are conducted. The independent body builders manufactured the body-built vehicles in their own premises, cleared them on payment of duty, and the valuation at that stage could not be displaced by the later resale price adopted at the regional sales office. Differential central excise duty on the supplier was therefore not sustainable. Case-Laws Central Excise Mon, 16 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444510