https://www.taxtmi.com/caselaws?id=93908 Where valuation under Section 4(1)(a) is based on the real sale price, the mere availability or use of Modvat credit on inputs does not justify adding its effect to the assessable value. The notice and adjudication order were unsustainable because they showed no factual basis for enhancing value on that ground, and the assumption that the normal price must include duty was insufficient. The matter also did not fall within cost-based valuation under Rule 6(b)(2) of the Valuation Rules. On those principles, the document states that the duty demand was not sustainable. en-us Mon, 03 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 17:11:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93908 Where valuation under Section 4(1)(a) is based on the real sale price, the mere availability or use of Modvat credit on inputs does not justify adding its effect to the assessable value. The notice and adjudication order were unsustainable because they showed no factual basis for enhancing value on that ground, and the assumption that the normal price must include duty was insufficient. The matter also did not fall within cost-based valuation under Rule 6(b)(2) of the Valuation Rules. On those principles, the document states that the duty demand was not sustainable. Case-Laws Central Excise Mon, 03 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93908