https://www.taxtmi.com/caselaws?id=112434 Cost of galvanization was treated as not includible in the assessable value of M.S. black bolts and ungalvanized nuts where galvanization was carried out by an independent job worker. The analysis distinguished in-house galvanization from job-work galvanization and held that the Supreme Court ruling relied on by the Revenue, which concerned galvanization undertaken by the assessee in its own factory, did not apply to these facts. On that basis, inclusion of galvanization cost was unwarranted and the valuation order was affirmed. en-us Tue, 03 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 10:30:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112434 Cost of galvanization was treated as not includible in the assessable value of M.S. black bolts and ungalvanized nuts where galvanization was carried out by an independent job worker. The analysis distinguished in-house galvanization from job-work galvanization and held that the Supreme Court ruling relied on by the Revenue, which concerned galvanization undertaken by the assessee in its own factory, did not apply to these facts. On that basis, inclusion of galvanization cost was unwarranted and the valuation order was affirmed. Case-Laws Central Excise Tue, 03 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112434