https://www.taxtmi.com/highlights?id=84008 The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime manufacturer while clearing job-worked goods on payment of duty. This amounted to suppression of facts with intent to evade duty, invoking the extended period of limitation u/s 11A(4). The assessable value should have included the value of raw materials supplied for job work, as per Supreme Court decisions. The benefit of Notification 214/86-CE was not admissible due to non-compliance with conditions. Rule 10A provided definiteness for valuation of goods manufactured and cleared by job workers. en-us Mon, 16 Dec 2024 08:44:20 +0530 Sat, 14 Dec 2024 14:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84008 The appellant, a job worker, violated Rules 6 and 10A of the Central Excise Valuation Rules by not including the value of free supply material from the prime manufacturer while clearing job-worked goods on payment of duty. This amounted to suppression of facts with intent to evade duty, invoking the extended period of limitation u/s 11A(4). The assessable value should have included the value of raw materials supplied for job work, as per Supreme Court decisions. The benefit of Notification 214/86-CE was not admissible due to non-compliance with conditions. Rule 10A provided definiteness for valuation of goods manufactured and cleared by job workers. Highlights Central Excise Mon, 16 Dec 2024 08:44:20 +0530 https://www.taxtmi.com/highlights?id=84008