https://www.taxtmi.com/caselaws?id=77544 The Tribunal clarified that only the amortized cost of machinery supplied free of cost by customers should be included in calculating the value of goods manufactured. The decision was based on a previous Larger Bench ruling. The Tribunal set aside the previous order, remanding the matter for a fresh decision by the original authority with instructions to provide adequate opportunity to the respondents. The Tribunal emphasized the importance of disclosing details to the department and invoked a longer limitation period due to lack of disclosure. en-us Tue, 12 Jan 2010 00:00:00 +0530 Thu, 23 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77544 The Tribunal clarified that only the amortized cost of machinery supplied free of cost by customers should be included in calculating the value of goods manufactured. The decision was based on a previous Larger Bench ruling. The Tribunal set aside the previous order, remanding the matter for a fresh decision by the original authority with instructions to provide adequate opportunity to the respondents. The Tribunal emphasized the importance of disclosing details to the department and invoked a longer limitation period due to lack of disclosure. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77544