https://www.taxtmi.com/caselaws?id=110478 Evidence supporting inclusion of ink cost in job-work conversion charges required fresh verification, as the Chartered Accountant's certificate stated that the charges covered ink, wages, salaries, overheads and profit margin, and the record showed examination of the books and documents of the sub-contractors and the assessee. Rejection of that evidence for absence of a separate ink-cost split-up was treated as a matter for further inquiry, and the appellants were to be given an opportunity to produce supporting material. The plea of time bar was also directed to be examined in the de novo proceedings. The matter was remanded to the original authority for fresh consideration. en-us Tue, 20 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 10:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110478 Evidence supporting inclusion of ink cost in job-work conversion charges required fresh verification, as the Chartered Accountant's certificate stated that the charges covered ink, wages, salaries, overheads and profit margin, and the record showed examination of the books and documents of the sub-contractors and the assessee. Rejection of that evidence for absence of a separate ink-cost split-up was treated as a matter for further inquiry, and the appellants were to be given an opportunity to produce supporting material. The plea of time bar was also directed to be examined in the de novo proceedings. The matter was remanded to the original authority for fresh consideration. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110478