https://www.taxtmi.com/caselaws?id=99538 Binding Larger Bench precedent governed valuation, so the proportionate value of moulds and patterns supplied free by customers remained includible in the assessable value of castings; the exclusion claim for old moulds and patterns failed. The assessee's separate plea for small scale industry exemption within the thirty lakhs threshold depended on recomputation of turnover after that inclusion, and no factual finding had been recorded on that point. That issue was therefore remanded for fresh consideration after recomputation and hearing, leaving the valuation ruling intact but reopening SSI eligibility on facts. en-us Thu, 07 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99538 Binding Larger Bench precedent governed valuation, so the proportionate value of moulds and patterns supplied free by customers remained includible in the assessable value of castings; the exclusion claim for old moulds and patterns failed. The assessee's separate plea for small scale industry exemption within the thirty lakhs threshold depended on recomputation of turnover after that inclusion, and no factual finding had been recorded on that point. That issue was therefore remanded for fresh consideration after recomputation and hearing, leaving the valuation ruling intact but reopening SSI eligibility on facts. Case-Laws Central Excise Thu, 07 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99538