https://www.taxtmi.com/caselaws?id=86331 The Tribunal remanded the case for fresh adjudication, emphasizing the need to establish a nexus between sale price and advances taken to determine assessable value. Referring to legal precedents, including the Supreme Court's judgment in Metal Box India Ltd., the Tribunal held that the revenue must demonstrate the benefit obtained by the assessee on interest-free loans to adjust the assessable value. Additionally, the Tribunal ruled that charges for testing goods at customers' premises should not be included in the assessable value calculation unless it can be proven that such testing replaces necessary testing at the appellant's factory. The appeal was allowed in favor of the appellants. en-us Wed, 08 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 11:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86331 The Tribunal remanded the case for fresh adjudication, emphasizing the need to establish a nexus between sale price and advances taken to determine assessable value. Referring to legal precedents, including the Supreme Court's judgment in Metal Box India Ltd., the Tribunal held that the revenue must demonstrate the benefit obtained by the assessee on interest-free loans to adjust the assessable value. Additionally, the Tribunal ruled that charges for testing goods at customers' premises should not be included in the assessable value calculation unless it can be proven that such testing replaces necessary testing at the appellant's factory. The appeal was allowed in favor of the appellants. Case-Laws Central Excise Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86331