Valuation of Job-Work Goods: Are They "Said Goods" u/r 10A(ii) for Central Excise Tax Obligations?

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....Valuation - goods manufactured on Job-work basis, sold by the principal - "Said Goods" - whether the goods manufactured and cleared by job worker and the same was sold by the principal falls under the term of “Said Goods” then only the obligation of Rule 10A (ii) can be decided.....