https://www.taxtmi.com/caselaws?id=120080 Excise valuation can be enlarged only where amounts form part of the price or additional consideration for the goods actually supplied. A later contractual amendment or novation must be respected, so facility charges and cost recovery charges cannot be reworked on the basis of an earlier pricing arrangement once the contract has been mutually altered. MTOP payments, being compensation for failure to lift the guaranteed quantity, are not additional consideration for excisable goods. Electricity cost cannot be re-computed on a notional basis without proper evidentiary support; actual reimbursement structure and adopted power rates must be examined. en-us Tue, 29 Aug 2006 00:00:00 +0530 Sat, 24 Feb 2024 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120080 Excise valuation can be enlarged only where amounts form part of the price or additional consideration for the goods actually supplied. A later contractual amendment or novation must be respected, so facility charges and cost recovery charges cannot be reworked on the basis of an earlier pricing arrangement once the contract has been mutually altered. MTOP payments, being compensation for failure to lift the guaranteed quantity, are not additional consideration for excisable goods. Electricity cost cannot be re-computed on a notional basis without proper evidentiary support; actual reimbursement structure and adopted power rates must be examined. Case-Laws Central Excise Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120080