https://www.taxtmi.com/caselaws?id=50050 In valuing goods manufactured on job-work basis, a separate notional profit addition over and above agreed job charges is not justified unless the department proves that the job-worker received additional consideration beyond those charges. The Tribunal relied on prior decisions and the Board's view that job-work charges ordinarily include the job-worker's profit element. As the Revenue made only a general allegation and failed to show any extra flow of funds or other consideration to the job-worker, the proposed 10% profit addition was held unsustainable and the valuation adopted by the lower authorities could not stand. en-us Fri, 29 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 13:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50050 In valuing goods manufactured on job-work basis, a separate notional profit addition over and above agreed job charges is not justified unless the department proves that the job-worker received additional consideration beyond those charges. The Tribunal relied on prior decisions and the Board's view that job-work charges ordinarily include the job-worker's profit element. As the Revenue made only a general allegation and failed to show any extra flow of funds or other consideration to the job-worker, the proposed 10% profit addition was held unsustainable and the valuation adopted by the lower authorities could not stand. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50050