https://www.taxtmi.com/caselaws?id=259329 Amortisation cost of moulds supplied free of cost by the buyer was held includible in the assessable value of the manufactured goods because that value formed part of the consideration for the goods, and the Larger Bench view on valuation was applied against the assessee. The extended period of limitation was also upheld because the non-inclusion of the amortisation cost was not disclosed to the department, while invoices stated that price was the sole consideration despite the added value element. The demand and interest were sustained, and the appeal failed on both merits and limitation. en-us Thu, 08 Jan 2015 00:00:00 +0530 Thu, 07 May 2015 07:48:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259329 Amortisation cost of moulds supplied free of cost by the buyer was held includible in the assessable value of the manufactured goods because that value formed part of the consideration for the goods, and the Larger Bench view on valuation was applied against the assessee. The extended period of limitation was also upheld because the non-inclusion of the amortisation cost was not disclosed to the department, while invoices stated that price was the sole consideration despite the added value element. The demand and interest were sustained, and the appeal failed on both merits and limitation. Case-Laws Central Excise Thu, 08 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259329