Rule 8 Valuation Inapplicable on Job Work Goods Returned to Principal Manufacturer

E-Mox Device Company Vs Commissioner of GST & Central Excise (CESTAT Chennai) In the case of E-Mox Device Company Vs Commissioner of GST & Central Excise, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by E-Mox Device Company and held that valuation of blow moulded HDPE plastic bottle caps manufactured on job work basis could not be determined under Rule 8 of the Central Excise Valuation Rules by adopting 110% of the cost of production. The appellant was engaged in manufacturing HDPE plastic bottle caps for Marico Limited on job work ...