https://www.taxtmi.com/caselaws?id=449284 Job-work valuation required verification of whether the principal manufacturer had paid duty on the total value of the final product, including the value of free-supplied material. The tribunal held that the precedent on such clearances could not be applied mechanically unless that foundational fact was established on record. Because the adjudicating authority had proceeded without verifying the duty-payment premise, the matter required fresh examination. The order was set aside and the dispute remanded for reconsideration after necessary factual verification. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 09 Feb 2024 07:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449284 Job-work valuation required verification of whether the principal manufacturer had paid duty on the total value of the final product, including the value of free-supplied material. The tribunal held that the precedent on such clearances could not be applied mechanically unless that foundational fact was established on record. Because the adjudicating authority had proceeded without verifying the duty-payment premise, the matter required fresh examination. The order was set aside and the dispute remanded for reconsideration after necessary factual verification. Case-Laws Central Excise Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449284