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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Valuation - Job Work - The job-worker was retaining the scrap ...


Scrap Sales Proceeds Must Be Included in Valuation of Job-Worked Products for Duty Purposes.

September 13, 2013

Case Laws     Central Excise     AT

Valuation - Job Work - The job-worker was retaining the scrap and selling the scrap and retaining the sale proceeds of such scrap with himself - Scrap value was liable to be added in the value of the job-worked product which had been returned to the principal-manufacturer on payment of duty - AT

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