TMI Blog2023 (10) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... d the goods to unrelated person - From the invoices, it can be seen that the Job-worker s invoice reference was given in the sale invoice of the principal manufacturer and it is observed that in both the invoices the assessable value is the same transaction value, at which the goods were sold by the principal manufacturer. From the Rule 10A(i), it is clear that in respect of Job-work goods, when the same is sold by the principal manufacturer, the transaction value of the said goods sold by the principal manufacturer shall be adopted by the Job-worker for payment of Excise Duty. In view of the clear provision for valuation of Job-work goods, as provided in the above Rule 10A(i), there is no reason to add any other element in the transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the transaction value of the principal, at which the goods are sold by principal manufacturer, which is in terms of Rule 10A of Central Excise Valuation Rules, 2000. Therefore, no any other element can be included over and above the transaction value. In this regard he referred to the invoices issued by the appellant as Job-worker and corresponding sale invoice of the principal and pointed out that the transaction value, on which the Job-work goods were sold was adopted by the appellant for payment of Excise Duty, therefore, there is no short payment of duty. 3. Shri P.K. Singh, Learned Superintendent (AR) appearing on behalf of the revenue reiterates findings of the impugned order. 4. We have carefully considered the submission ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot sold by the principal manufacturer at the time of removal of goods from the factory of the job-worker, but are transferred to some other place from where the said goods are to be sold after their clearance from the factory of job-worker and where the principal manufacturer and buyer of the goods are not related and the price is the sole consideration for the sale, the value of the excisable goods shall be the normal transaction value of such goods sold from such other place at or about the same time and, where such goods are not sold at or about the same time, at the time nearest to the time of removal of said goods from the factory of job-worker; (iii) in a case not covered under clause (i) or (ii), the provisions of foregoing rule ..... X X X X Extracts X X X X X X X X Extracts X X X X
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