https://www.taxtmi.com/caselaws?id=257005 The Tribunal upheld the inclusion of transportation charges in the assessable value for excise duty calculation in job-work basis manufacturing. It was determined that the cost of input should include not only the purchase cost but also transportation costs to the job worker's place. The decision emphasized that the notional value for such goods should encompass all relevant costs incurred up to the job worker's location, leading to the dismissal of the appeal against the demand notice. en-us Wed, 22 Oct 2014 00:00:00 +0530 Wed, 03 Feb 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257005 The Tribunal upheld the inclusion of transportation charges in the assessable value for excise duty calculation in job-work basis manufacturing. It was determined that the cost of input should include not only the purchase cost but also transportation costs to the job worker's place. The decision emphasized that the notional value for such goods should encompass all relevant costs incurred up to the job worker's location, leading to the dismissal of the appeal against the demand notice. Case-Laws Central Excise Wed, 22 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257005