https://www.taxtmi.com/caselaws?id=107159 Separately duty-paid broken PCC poles cleared independently could not be loaded again into the assessable value of the finished good poles, because the broken poles had already suffered duty on their own clearance. The cost of manufacture also had to be computed using the actual interest cost for the relevant period, rather than substituting an earlier figure. On both issues, the computation adopted by the assessee was accepted and the contrary adjustment was disallowed. en-us Mon, 09 Dec 2002 00:00:00 +0530 Mon, 19 Mar 2012 11:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107159 Separately duty-paid broken PCC poles cleared independently could not be loaded again into the assessable value of the finished good poles, because the broken poles had already suffered duty on their own clearance. The cost of manufacture also had to be computed using the actual interest cost for the relevant period, rather than substituting an earlier figure. On both issues, the computation adopted by the assessee was accepted and the contrary adjustment was disallowed. Case-Laws Central Excise Mon, 09 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107159