Job-Worked Goods Valuation: Rule 8 of Central Excise Rules 2000 Inapplicable, Cost Construction Method Preferred.

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....Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? - the ingredients of Rule 8 are not satisfied on the part of the appellant, therefore, valuation of job work goods cannot be done under Rule 8. - AT....