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Central Excise - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Assessable value in case of job-worker - allowing deduction ...


Job-Worker's Assessable Value Excludes Supplier's Raw Material Losses Under Manufacturing Principle.

August 7, 2013

Case Laws     Central Excise     AT

Assessable value in case of job-worker - allowing deduction towards loss of the person supplying raw material to determine assessable value in the hands of the person undertaking manufacturing activity is not warranted - AT

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