https://www.taxtmi.com/caselaws?id=51787 The amended definition of "place of removal" was explained as not changing valuation where an independent job worker processes goods and returns them to the supplier. In that setting, the circular stated that valuation should be determined under the Central Excise valuation rules by reference to comparable goods, or, if that is not possible, by cost of manufacture plus notional profit to reach the nearest ascertainable equivalent of the price under the charging provision. The note treats this clarification as governing job-work valuation after the amendment. en-us Fri, 19 Apr 2002 00:00:00 +0530 Tue, 28 Sep 2010 12:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51787 The amended definition of "place of removal" was explained as not changing valuation where an independent job worker processes goods and returns them to the supplier. In that setting, the circular stated that valuation should be determined under the Central Excise valuation rules by reference to comparable goods, or, if that is not possible, by cost of manufacture plus notional profit to reach the nearest ascertainable equivalent of the price under the charging provision. The note treats this clarification as governing job-work valuation after the amendment. Case-Laws Central Excise Fri, 19 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51787