https://www.taxtmi.com/caselaws?id=259303 The appeal was dismissed by the Tribunal regarding the inclusion of transportation costs of input and handling charges in the assessable value of goods manufactured by the job worker. The Tribunal found that without evidence of a clear disintegration between these costs and the manufacturing process, the appellant could not succeed. It was emphasized that handling charges are integral to the input reaching the job worker's premises and cannot be separated. The Tribunal also noted that arguments based on previous decisions were deemed inapplicable, and issues not raised in the appeal cannot be considered. en-us Thu, 11 Dec 2014 00:00:00 +0530 Wed, 06 May 2015 10:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259303 The appeal was dismissed by the Tribunal regarding the inclusion of transportation costs of input and handling charges in the assessable value of goods manufactured by the job worker. The Tribunal found that without evidence of a clear disintegration between these costs and the manufacturing process, the appellant could not succeed. It was emphasized that handling charges are integral to the input reaching the job worker's premises and cannot be separated. The Tribunal also noted that arguments based on previous decisions were deemed inapplicable, and issues not raised in the appeal cannot be considered. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259303