https://www.taxtmi.com/caselaws?id=234092 Coating charges were held includible in the assessable value where bare pipes remained within the factory, were moved internally for coating, and only coated pipes were cleared to the buyer. The process did not need to amount to manufacture; it was enough that the coating was done before removal from the place of clearance and formed part of the goods actually sold. The undisclosed split arrangement and internal movement records supported a finding of suppression, so the extended limitation period applied and penalty under section 11AC was sustained. Duty, interest, and penalty were upheld. en-us Wed, 20 Mar 2013 00:00:00 +0530 Fri, 16 Aug 2013 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234092 Coating charges were held includible in the assessable value where bare pipes remained within the factory, were moved internally for coating, and only coated pipes were cleared to the buyer. The process did not need to amount to manufacture; it was enough that the coating was done before removal from the place of clearance and formed part of the goods actually sold. The undisclosed split arrangement and internal movement records supported a finding of suppression, so the extended limitation period applied and penalty under section 11AC was sustained. Duty, interest, and penalty were upheld. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234092