https://www.taxtmi.com/caselaws?id=240672 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the inclusion of advance received by M/s. INDAL and test charges in the assessable value of goods manufactured. The Tribunal found that the advance was not received by the appellant and did not impact the assessable value, thus rejecting the Revenue's claim. Additionally, the test charges were deemed unrelated to the manufacturing process, leading to the setting aside of the order and allowing both appeals. en-us Wed, 10 Apr 2013 00:00:00 +0530 Mon, 19 Aug 2013 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240672 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant in a case concerning the inclusion of advance received by M/s. INDAL and test charges in the assessable value of goods manufactured. The Tribunal found that the advance was not received by the appellant and did not impact the assessable value, thus rejecting the Revenue's claim. Additionally, the test charges were deemed unrelated to the manufacturing process, leading to the setting aside of the order and allowing both appeals. Case-Laws Central Excise Wed, 10 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240672