https://www.taxtmi.com/caselaws?id=246273 The Tribunal allowed the appeal regarding Modvat credit, holding that it cannot be part of the assessable value. However, the appeal failed concerning the inclusion of freight costs in the assessable value of sleepers, as the Tribunal determined that such costs should be intrinsic to the value of materials supplied for job work. The decision provides clarity on the treatment of Modvat credit and freight expenses in assessing duty amounts. en-us Wed, 12 Oct 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246273 The Tribunal allowed the appeal regarding Modvat credit, holding that it cannot be part of the assessable value. However, the appeal failed concerning the inclusion of freight costs in the assessable value of sleepers, as the Tribunal determined that such costs should be intrinsic to the value of materials supplied for job work. The decision provides clarity on the treatment of Modvat credit and freight expenses in assessing duty amounts. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246273