https://www.taxtmi.com/caselaws?id=788488 In job-work valuation, scrap separately cleared on payment of duty was held not to form part of the assessable value of the finished drums, because its value could not be loaded again into duty on the final product. Delivery charges received from the principal manufacturer were also held excludible, as they were treated as transportation charges beyond the assessable stage and not as additional consideration for the manufactured drums. On both issues, the demands were found unsustainable and were set aside with consequential relief. en-us Tue, 03 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788488 In job-work valuation, scrap separately cleared on payment of duty was held not to form part of the assessable value of the finished drums, because its value could not be loaded again into duty on the final product. Delivery charges received from the principal manufacturer were also held excludible, as they were treated as transportation charges beyond the assessable stage and not as additional consideration for the manufactured drums. On both issues, the demands were found unsustainable and were set aside with consequential relief. Case-Laws Central Excise Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788488