https://www.taxtmi.com/caselaws?id=760651 CESTAT Bangalore allowed appeals regarding differential duty demand on job work goods. The tribunal held that assessable value for goods manufactured on job work basis and cleared to principal manufacturer for captive consumption should be determined following Ujjagar Prints principle, not Rule 8 of Central Excise Valuation Rules, 2000. The decision relied on coordinate bench precedent in Cosmos Conductors case, upheld by SC in Mahindra Ugine Steel. Tribunal found no merit in applying Rule 8, noting facts didn't fall under Rule 10A sub-rules. Impugned orders were set aside. en-us Wed, 16 Oct 2024 00:00:00 +0530 Fri, 25 Oct 2024 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760651 CESTAT Bangalore allowed appeals regarding differential duty demand on job work goods. The tribunal held that assessable value for goods manufactured on job work basis and cleared to principal manufacturer for captive consumption should be determined following Ujjagar Prints principle, not Rule 8 of Central Excise Valuation Rules, 2000. The decision relied on coordinate bench precedent in Cosmos Conductors case, upheld by SC in Mahindra Ugine Steel. Tribunal found no merit in applying Rule 8, noting facts didn't fall under Rule 10A sub-rules. Impugned orders were set aside. Case-Laws Central Excise Wed, 16 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760651