https://www.taxtmi.com/caselaws?id=85821 Sales tax paid on raw materials forms part of their cost for valuing intermediate products under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, and cannot be excluded without a record-based legal basis. The tribunal found no justification for deducting only 50% of the sales tax, so the assessee's claim for that deduction was rejected. It also declined to consider any further exclusion of the remaining 50% in the absence of an appeal by the Department. The assessee's challenge therefore failed. en-us Mon, 23 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 13:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85821 Sales tax paid on raw materials forms part of their cost for valuing intermediate products under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, and cannot be excluded without a record-based legal basis. The tribunal found no justification for deducting only 50% of the sales tax, so the assessee's claim for that deduction was rejected. It also declined to consider any further exclusion of the remaining 50% in the absence of an appeal by the Department. The assessee's challenge therefore failed. Case-Laws Central Excise Mon, 23 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85821