https://www.taxtmi.com/caselaws?id=53161 The appellant, engaged in manufacturing lubricating oil and greases, contested duty payment on goods manufactured for job workers. The court held that duty should be assessed based on the value at the end of processing, not the sale price of the parties providing job work. The Tribunal ruled that the appellant was not an agent of the parties availing job work services, emphasizing that job work contracts do not establish an agency relationship. The duty demand based on the impermissible sale price basis was set aside, and the appeal was allowed. en-us Tue, 04 May 2004 00:00:00 +0530 Mon, 11 Oct 2010 13:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53161 The appellant, engaged in manufacturing lubricating oil and greases, contested duty payment on goods manufactured for job workers. The court held that duty should be assessed based on the value at the end of processing, not the sale price of the parties providing job work. The Tribunal ruled that the appellant was not an agent of the parties availing job work services, emphasizing that job work contracts do not establish an agency relationship. The duty demand based on the impermissible sale price basis was set aside, and the appeal was allowed. Case-Laws Central Excise Tue, 04 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53161