https://www.taxtmi.com/caselaws?id=217927 Paper cleared in reel form for conversion into sheets was required to be assessed at the time of removal in the form in which it was actually cleared. Because the goods were admittedly sent to job workers in reel form and substantial supplies were also made in reel form at the same price, the proposed addition of the alleged conversion element to the assessable value was not prima facie sustainable. Full waiver of pre-deposit and stay of recovery were therefore granted. en-us Wed, 19 Oct 2011 00:00:00 +0530 Fri, 14 Sep 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217927 Paper cleared in reel form for conversion into sheets was required to be assessed at the time of removal in the form in which it was actually cleared. Because the goods were admittedly sent to job workers in reel form and substantial supplies were also made in reel form at the same price, the proposed addition of the alleged conversion element to the assessable value was not prima facie sustainable. Full waiver of pre-deposit and stay of recovery were therefore granted. Case-Laws Central Excise Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217927