https://www.taxtmi.com/caselaws?id=792454 Rule 10A(ii) of the Central Excise Valuation Rules did not apply to steel structures fabricated on job-work and consumed by a civil contractor in execution of a works contract, because the goods were not transferred for subsequent sale by a principal manufacturer and were not intended for resale. The invoices were proper Central Excise invoices, and the factual matrix showed consumption in the contract work rather than ordinary trade. In the absence of evidence of planned evasion or knowing involvement in undervaluation, penalty under Rule 26 of the Central Excise Rules was also not sustainable. Relief was granted to the assessee. en-us Fri, 22 May 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792454 Rule 10A(ii) of the Central Excise Valuation Rules did not apply to steel structures fabricated on job-work and consumed by a civil contractor in execution of a works contract, because the goods were not transferred for subsequent sale by a principal manufacturer and were not intended for resale. The invoices were proper Central Excise invoices, and the factual matrix showed consumption in the contract work rather than ordinary trade. In the absence of evidence of planned evasion or knowing involvement in undervaluation, penalty under Rule 26 of the Central Excise Rules was also not sustainable. Relief was granted to the assessee. Case-Laws Central Excise Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792454