https://www.taxtmi.com/caselaws?id=99353 Free-supplied wheel cylinders used in manufacturing axle brake assemblies form part of the input cost and must be included in the assessable value for central excise valuation, even when supplied under a procedural arrangement. However, extended limitation for duty recovery cannot rest on alleged suppression where invoices, returns and challans disclosed the receipt and use of those inputs and the department had access to the relevant records. In such circumstances, non-inclusion of input value does not by itself establish concealment or intent to evade duty; recovery remains restricted to the normal limitation period. en-us Fri, 01 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 10:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99353 Free-supplied wheel cylinders used in manufacturing axle brake assemblies form part of the input cost and must be included in the assessable value for central excise valuation, even when supplied under a procedural arrangement. However, extended limitation for duty recovery cannot rest on alleged suppression where invoices, returns and challans disclosed the receipt and use of those inputs and the department had access to the relevant records. In such circumstances, non-inclusion of input value does not by itself establish concealment or intent to evade duty; recovery remains restricted to the normal limitation period. Case-Laws Central Excise Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99353