https://www.taxtmi.com/caselaws?id=94224 Mould development or master die charges are includible in the assessable value of glass bottles only when they relate to moulds actually utilised in manufacturing the final excisable goods. Where no resultant product came into existence, or no charges were raised for rejected moulds, those amounts could not be added without factual verification. The record required a proper linkage between debit notes and actual production, but the departmental authorities failed to make that verification before rejecting the claim. The demand was therefore unsustainable on the existing record, and the matter had to be remanded for de novo consideration. en-us Fri, 18 Jun 1999 00:00:00 +0530 Sat, 19 Nov 2011 18:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94224 Mould development or master die charges are includible in the assessable value of glass bottles only when they relate to moulds actually utilised in manufacturing the final excisable goods. Where no resultant product came into existence, or no charges were raised for rejected moulds, those amounts could not be added without factual verification. The record required a proper linkage between debit notes and actual production, but the departmental authorities failed to make that verification before rejecting the claim. The demand was therefore unsustainable on the existing record, and the matter had to be remanded for de novo consideration. Case-Laws Central Excise Fri, 18 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94224