https://www.taxtmi.com/caselaws?id=110339 Valuation of free-supplied inputs used in manufacture of excisable goods was examined in relation to waiver of pre-deposit and stay of recovery. The order noted that the applicants, as users of coupling plates supplied by another manufacturer, could not themselves fix the value of those inputs, and that input valuation was for the supplying manufacturer to determine. It further recorded no allegation of flow-back from buyers and found the declared transaction value prima facie correct. The valuation objection was therefore treated as requiring fuller examination at the appeal stage, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. en-us Wed, 15 Oct 2003 00:00:00 +0530 Mon, 16 Apr 2012 13:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110339 Valuation of free-supplied inputs used in manufacture of excisable goods was examined in relation to waiver of pre-deposit and stay of recovery. The order noted that the applicants, as users of coupling plates supplied by another manufacturer, could not themselves fix the value of those inputs, and that input valuation was for the supplying manufacturer to determine. It further recorded no allegation of flow-back from buyers and found the declared transaction value prima facie correct. The valuation objection was therefore treated as requiring fuller examination at the appeal stage, and waiver of pre-deposit with stay of recovery was granted pending disposal of the appeal. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110339