https://www.taxtmi.com/caselaws?id=119206 Assessable value could not be enhanced by adding 2% service charges for electrodes captively consumed or sold through the sole distributor where no such charge was actually collected, and there was no evidence of any flow back or additional consideration. The material showed separate buyer classes for captive consumption and distributor sales, with prices capable of differing on that basis. In the absence of proof that the alleged service charge formed part of the consideration, the valuation rules did not support any upward adjustment. The assessee's valuation was therefore sustained. en-us Tue, 06 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 16:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119206 Assessable value could not be enhanced by adding 2% service charges for electrodes captively consumed or sold through the sole distributor where no such charge was actually collected, and there was no evidence of any flow back or additional consideration. The material showed separate buyer classes for captive consumption and distributor sales, with prices capable of differing on that basis. In the absence of proof that the alleged service charge formed part of the consideration, the valuation rules did not support any upward adjustment. The assessee's valuation was therefore sustained. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119206