https://www.taxtmi.com/caselaws?id=209155 Cost of moulds and dies supplied free of cost was required to be amortised into the assessable value of goods cleared on job work basis, so the valuation objection was rejected on merits. The extended period of limitation was not available because the department had audited the assessee's records, including purchase orders, challans and invoices, and the relevant valuation facts were already disclosed; suppression was therefore not established. On that basis, the order dropping the demand was sustained and the Revenue challenge failed. en-us Wed, 19 Jan 2011 00:00:00 +0530 Wed, 27 May 2015 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209155 Cost of moulds and dies supplied free of cost was required to be amortised into the assessable value of goods cleared on job work basis, so the valuation objection was rejected on merits. The extended period of limitation was not available because the department had audited the assessee's records, including purchase orders, challans and invoices, and the relevant valuation facts were already disclosed; suppression was therefore not established. On that basis, the order dropping the demand was sustained and the Revenue challenge failed. Case-Laws Central Excise Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209155