Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’

Patel Profiles Pvt Ltd Vs Commissioner of Central Excise (CESTAT Mumbai) CESTAT Mumbai held that rule 10A of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 [valuation rules] is effected only when inputs are supplied and sale is effected to the buyer by the Principal Manufacturer. Thus, Rule 10A of valuation rules doesn’t come into play for all manner of ‘job-work’. Facts- The appellant and M/s. Jindal Steel Works Ltd for turnkey execution of a ‘steel rolling mill’ by the former at the facility of the latter and involving two manufacturers of parts/co...