https://www.taxtmi.com/caselaws?id=113663 In a prima facie stay application on whether certain head office and selling-related expenses formed part of the cost of manufacture of captively consumed goods, expenses linked to factory maintenance, raw material procurement, and dealings with persons connected to manufacture were treated as includible. Research and development costs connected with manufacture, and packing expenses, were also treated as includible. Selling expenses were treated as not prima facie includible, leaving the applicant with a case only on publicity charges. On that basis, the stay of operation of the impugned order was refused. en-us Mon, 12 May 2003 00:00:00 +0530 Mon, 07 May 2012 14:47:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113663 In a prima facie stay application on whether certain head office and selling-related expenses formed part of the cost of manufacture of captively consumed goods, expenses linked to factory maintenance, raw material procurement, and dealings with persons connected to manufacture were treated as includible. Research and development costs connected with manufacture, and packing expenses, were also treated as includible. Selling expenses were treated as not prima facie includible, leaving the applicant with a case only on publicity charges. On that basis, the stay of operation of the impugned order was refused. Case-Laws Central Excise Mon, 12 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113663