https://www.taxtmi.com/caselaws?id=444884 CESTAT Mumbai held that Rule 10A of Central Excise Valuation Rules, 2000, effective from April 1, 2007, applies only to specific job-work situations where inputs are supplied by the seller and consideration is received by someone other than the manufacturer. The rule was not intended to cover all job-work arrangements that existed before 2007. The tribunal found that lower authorities failed to demonstrate that the specific conditions of Rule 10A were met in this case. The appeal was allowed, indicating the recovery of short-paid duty was not justified under the circumstances. en-us Wed, 11 Oct 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444884 CESTAT Mumbai held that Rule 10A of Central Excise Valuation Rules, 2000, effective from April 1, 2007, applies only to specific job-work situations where inputs are supplied by the seller and consideration is received by someone other than the manufacturer. The rule was not intended to cover all job-work arrangements that existed before 2007. The tribunal found that lower authorities failed to demonstrate that the specific conditions of Rule 10A were met in this case. The appeal was allowed, indicating the recovery of short-paid duty was not justified under the circumstances. Case-Laws Central Excise Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444884