https://www.taxtmi.com/caselaws?id=44944 Where no prior adjudication had been made by the excise authorities, valuation for job-work processing and entitlement to exemption had to be determined first by the competent statutory authorities under the Central Excises and Salt Act in accordance with governing legal principles. The Supreme Court held that the High Court should not itself direct that only job-work charges be taken into account for aggregate clearance under the exemption notification. The matter was remitted in substance for the excise authorities to determine the assessable value as required by law and then consider the exemption notification. en-us Wed, 22 Jan 1997 00:00:00 +0530 Wed, 07 Jul 2010 11:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44944 Where no prior adjudication had been made by the excise authorities, valuation for job-work processing and entitlement to exemption had to be determined first by the competent statutory authorities under the Central Excises and Salt Act in accordance with governing legal principles. The Supreme Court held that the High Court should not itself direct that only job-work charges be taken into account for aggregate clearance under the exemption notification. The matter was remitted in substance for the excise authorities to determine the assessable value as required by law and then consider the exemption notification. Case-Laws Central Excise Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44944