https://www.taxtmi.com/caselaws?id=98919 Technical service charges are includible in assessable value only when realised before manufacture and connected with the manufacture of goods; post-manufacture charges are excluded. Because the record did not contain a factual finding on when the charges were recovered or the nature of the services for which they were paid, the matter could not be decided on merits. A fresh factual determination was therefore required, with the manufacturer to be given a reasonable opportunity of being heard. The appellate order was modified to that extent and the dispute was remitted for limited reconsideration on includibility of the service charges in assessable value. en-us Fri, 28 Apr 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:03:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98919 Technical service charges are includible in assessable value only when realised before manufacture and connected with the manufacture of goods; post-manufacture charges are excluded. Because the record did not contain a factual finding on when the charges were recovered or the nature of the services for which they were paid, the matter could not be decided on merits. A fresh factual determination was therefore required, with the manufacturer to be given a reasonable opportunity of being heard. The appellate order was modified to that extent and the dispute was remitted for limited reconsideration on includibility of the service charges in assessable value. Case-Laws Central Excise Fri, 28 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98919