https://www.taxtmi.com/caselaws?id=461057 Where job-worked tin containers are returned to the principal manufacturer and captively consumed without any open-market sale, valuation is not governed by Rule 8 or Rule 10A of the Central Excise Valuation Rules, 2000. The assessable value must instead be determined under the settled Ujagar Prints principle, using the cost of raw materials plus job charges and the job-worker's profit. On that basis, the duty was already discharged, and the demand and penalty could not survive. en-us Wed, 21 May 2014 00:00:00 +0530 Mon, 10 Mar 2025 13:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461057 Where job-worked tin containers are returned to the principal manufacturer and captively consumed without any open-market sale, valuation is not governed by Rule 8 or Rule 10A of the Central Excise Valuation Rules, 2000. The assessable value must instead be determined under the settled Ujagar Prints principle, using the cost of raw materials plus job charges and the job-worker's profit. On that basis, the duty was already discharged, and the demand and penalty could not survive. Case-Laws Central Excise Wed, 21 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461057