https://www.taxtmi.com/forum/issue?id=106708 Whether valuation rules requiring an addition to value apply to coaches and spares manufactured by a government railway workshop is the primary issue; revenue asserts a notional markup and charges duty on scrap while the unit has been paying concessional duty without CENVAT. The operative compliance choice is to shift to standard duty payments with CENVAT credit and discharge duties on value plus the prescribed addition and on scrap by using accumulated input credits, or to contest the applicability of the valuation addition and scrap-notification. en-us Mon, 14 Apr 2014 14:16:28 +0530 Thu, 23 Jan 2025 15:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106708 Whether valuation rules requiring an addition to value apply to coaches and spares manufactured by a government railway workshop is the primary issue; revenue asserts a notional markup and charges duty on scrap while the unit has been paying concessional duty without CENVAT. The operative compliance choice is to shift to standard duty payments with CENVAT credit and discharge duties on value plus the prescribed addition and on scrap by using accumulated input credits, or to contest the applicability of the valuation addition and scrap-notification. Discussion-Forum Central Excise Mon, 14 Apr 2014 14:16:28 +0530 https://www.taxtmi.com/forum/issue?id=106708