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Central Excise - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Valuation - Job Work - In the case in hand, inasmuch as the ...


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

March 7, 2022

Case Laws     Central Excise     AT

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

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