Court Sets Aside Valuation Demand for Goods Sent to Job Worker, Used in Different Excisable Product Manufacturing.

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....Valuation - Job Work - In the case in hand, inasmuch as the job-worked goods were sent by the appellants to another job worker for further manufacture and such manufactured goods thereafter were used by the principal-manufacturer for manufacture of a entirely different excisable product. In other words, the ‘Lamination’ manufactured by the appellants were not used by the principal-manufacturer for manufacture of ‘Compressors’. - Demand set aside - AT....