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1. Valuation - Job-work - The valuation of job worked goods computed by the department on the basis of cost of raw material + job work charges is incorrect.

2. Valuation - goods supplied on principal to principal basis - job-work or not - erely because the goods manufactured by M/s. Inova bear the brand name of M/s. Roca, the...

3. 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? -...

4. 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...

5. Valuation - Job work - merely because the appellant has manufactured medicaments on loan license basis, the valuation principle cannot be discarded - AT

6. Levy of GST - job work charges charged for manufacturing of Cattle Feed / Poultry Feed on job work basis - scope of supply - the activity is liable to GST @5%

7. Valuation - Job Work - inclusion of product development charges and consultancy charges - any expense which is not attributable to the job work cannot be included in...

8. Business Auxiliary Services - Job work - ‘yamming process’ amount to manufacture - not liable to service tax - AT

9. Job work - valuation under central excise - Rule 10A(i) or (ii) or Rule 8 of the Valuation Rules will not apply in respect of job worked goods consumed by the principal...

10. Valuation of Excisable Goods - scrap generated during the course of manufacture of tractor parts on job work basis - The scrap generated during the process of...

11. Valuation - job work - inter-connected undertakings - rule 8 of Central Excise Valuation Rules 2000 - the valuation done by the appellant i.e. cost of raw material + job...

12. Deduction u/s 10AA eligibility - activities of getting manufactured goods from outside sources on job work basis are also covered under manufacturing activities. - AT

13. Entry tax - malted barley / barley malt, hops pellets and maize flakes are not agricultural / horticultural produce falling under entry 2 of Schedule II of the Act and...

14. Cenvat credit - job work - input services used in the manufacture of job worked goods exempted under Notification No.214/86-CE is admissible. - AT

15. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC