Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation - Whether OEM are Job Workers - Trying to bring such ...

Central Excise

February 6, 2014

Valuation - Whether OEM are Job Workers - Trying to bring such type of transactions under provisions of Rule 10A of Valuation Rules, is not in consonance with the settled law, even if the finished products are sold at higher price by the buyer - AT

View Source

 


 

You may also like:

  1. 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...

  2. Method of valuation - Applicability of most appropriate rule for valuation - it is not the method of valuation that determines the applicability but that the method...

  3. Captive Consumption - Benefit of exemption - Since the appellant has got their goods manufactured/yarn dyed from job worker; in these circumstances, the job worker is...

  4. Denial of cenvat credit - inputs and capital goods sent to job-worker for further processing and the inputs sent directly to job-workers for further processing - with...

  5. Valuation - Scope of the term Manufacturer - Job worker - Manufacture of medicaments - Once it has been determined that the job workers are the manufacturers, the...

  6. Eligibility to take cenvat credit on “8 cavity mould for flip to cap” sent to job worker without bringing the same into their factory - The purpose of bringing the...

  7. Job Work - liability of duty on principal supplier or job-worker - since, the job worker has carried out all the activities which as per the department amounts to...

  8. CENVAT Credit - inputs were sent to job worker under Rule 4(5)(a) of CCR,2004 without reversing the Cenvat credit - job worker instead of following the N/N. 214/86-CE,...

  9. CENVAT credit - job-work - The cylinders were sent to the job worker under Rule 4(5) of the CENVAT Credit Rules and the job worker paid the duty on reconditioned...

  10. Job work - the principal manufacturer who has supplied the inputs as such or partially processed, to job workers for further processing cannot be fastened with the duty...

  11. Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom...

  12. 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...

  13. Job work - deemed manufacture - This case of repacking of one type of retail pack into another type of retail pack-assortment pack called “Celebrations” by a job worker...

  14. CENVAT Credit - Input service distribution (ISD) - Distribution of credit by the M/s. Parle Biscuit Private Ltd. i.e. ISD to the appellant, a contractual...

  15. Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs...

 

Quick Updates:Latest Updates