https://www.taxtmi.com/caselaws?id=102914 Modvat credit taken on raw materials is not to be added to the assessable value, even where valuation is worked out under Rule 6B(ii) of the Central Excise Valuation Rules, 1975, and the job-work arrangement does not justify a different result. The Tribunal applied the settled principle relied on before it and held that the impugned order was incorrect on this issue. Freight actually incurred for moving inputs to the job worker's premises is includible in the assessable value, so that transportation cost formed part of valuation. en-us Wed, 10 Sep 1997 00:00:00 +0530 Thu, 16 Feb 2012 18:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102914 Modvat credit taken on raw materials is not to be added to the assessable value, even where valuation is worked out under Rule 6B(ii) of the Central Excise Valuation Rules, 1975, and the job-work arrangement does not justify a different result. The Tribunal applied the settled principle relied on before it and held that the impugned order was incorrect on this issue. Freight actually incurred for moving inputs to the job worker's premises is includible in the assessable value, so that transportation cost formed part of valuation. Case-Laws Central Excise Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102914