https://www.taxtmi.com/caselaws?id=99842 Where a job worker clears manufactured goods on payment of duty, valuation under Section 4 of the Central Excise Act, 1944 includes the value of free-supplied inputs used in the process; the cost of cylinders received under Rule 57F(2) could not be excluded from the assessable value of the brakes. The note also states that the extended limitation under Section 11A could not be invoked because the Department knew of the movement of cylinders and the assessee had written to the Range Superintendent about the valuation method, so suppression and wilful misstatement were not made out. On that basis, the demand was treated as time-barred and the penalty unsustainable. en-us Thu, 28 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 13:06:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99842 Where a job worker clears manufactured goods on payment of duty, valuation under Section 4 of the Central Excise Act, 1944 includes the value of free-supplied inputs used in the process; the cost of cylinders received under Rule 57F(2) could not be excluded from the assessable value of the brakes. The note also states that the extended limitation under Section 11A could not be invoked because the Department knew of the movement of cylinders and the assessee had written to the Range Superintendent about the valuation method, so suppression and wilful misstatement were not made out. On that basis, the demand was treated as time-barred and the penalty unsustainable. Case-Laws Central Excise Thu, 28 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99842