https://www.taxtmi.com/caselaws?id=82107 The Tribunal rejected M/s. Tania Concrete Products Ltd.'s stay petitions regarding the inclusion of cast iron inserts' cost in the assessable value of Concrete Sleepers. It upheld the Collector (Appeals) decision, stating that the inserts are integral to the manufacturing process and essential for product use. The Tribunal found no prima facie case for a stay, emphasizing the inserts' importance and lack of hardship warranting relief. The case was transferred to a Special Bench for further valuation consideration. en-us Tue, 19 Sep 1989 00:00:00 +0530 Sat, 02 Jul 2011 10:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82107 The Tribunal rejected M/s. Tania Concrete Products Ltd.'s stay petitions regarding the inclusion of cast iron inserts' cost in the assessable value of Concrete Sleepers. It upheld the Collector (Appeals) decision, stating that the inserts are integral to the manufacturing process and essential for product use. The Tribunal found no prima facie case for a stay, emphasizing the inserts' importance and lack of hardship warranting relief. The case was transferred to a Special Bench for further valuation consideration. Case-Laws Central Excise Tue, 19 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82107