https://www.taxtmi.com/caselaws?id=116606 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeals. It was ruled that conversion charges for processes not amounting to 'manufacture' should not be included in the assessable value of goods cleared. The judgment emphasized the consistent application of the Board's circular and previous Tribunal decisions in similar cases, highlighting that cutting charges by a job worker outside the factory gate were not to be added to the assessable value of goods. en-us Mon, 26 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 11:09:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116606 The Tribunal upheld the lower appellate authority's decision, dismissing the Revenue's appeals. It was ruled that conversion charges for processes not amounting to 'manufacture' should not be included in the assessable value of goods cleared. The judgment emphasized the consistent application of the Board's circular and previous Tribunal decisions in similar cases, highlighting that cutting charges by a job worker outside the factory gate were not to be added to the assessable value of goods. Case-Laws Central Excise Mon, 26 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116606