https://www.taxtmi.com/caselaws?id=84010 The Tribunal ruled in favor of including interest on deposits and trade advances in the assessable value of goods manufactured by the appellants. The decision was based on the nexus between the deposits and the supply of goods, impact on working capital, and indirect value flow from buyers. The Tribunal upheld the Department's position, emphasizing the unique circumstances of the case where deposits were collected from all buyers. The appeals by the party were dismissed, and the cross objection filed by the Department was disposed of accordingly. en-us Mon, 06 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84010 The Tribunal ruled in favor of including interest on deposits and trade advances in the assessable value of goods manufactured by the appellants. The decision was based on the nexus between the deposits and the supply of goods, impact on working capital, and indirect value flow from buyers. The Tribunal upheld the Department's position, emphasizing the unique circumstances of the case where deposits were collected from all buyers. The appeals by the party were dismissed, and the cross objection filed by the Department was disposed of accordingly. Case-Laws Central Excise Mon, 06 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84010