https://www.taxtmi.com/caselaws?id=91090 Declared prices in the Part II price lists could not be enhanced by separately adding Modvat credit availed on imported copper used in manufacture. The Tribunal noted that the valuation issue had already been decided on identical facts, and that the declared prices had been fixed by factoring in the cost of copper, the impact of Modvat credit on countervailing duty paid on the input, and job charges. On that basis, the addition of Modvat credit to the declared price was held impermissible, and the impugned order was set aside. en-us Thu, 24 Jul 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91090 Declared prices in the Part II price lists could not be enhanced by separately adding Modvat credit availed on imported copper used in manufacture. The Tribunal noted that the valuation issue had already been decided on identical facts, and that the declared prices had been fixed by factoring in the cost of copper, the impact of Modvat credit on countervailing duty paid on the input, and job charges. On that basis, the addition of Modvat credit to the declared price was held impermissible, and the impugned order was set aside. Case-Laws Central Excise Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91090