https://www.taxtmi.com/caselaws?id=261623 The Tribunal partially allowed the appeal, upholding a duty/CENVAT Credit demand of Rs. 54,096 along with related penalties and interest, while setting aside the remaining demands. The appellant's claim for CENVAT Credit for returned goods was partially confirmed due to lack of corroborating evidence, resulting in a reduced duty demand. The inclusion of amortized cost of moulds in the assessable value was resolved with a duty demand of Rs. 2,936 confirmed. The duty demand on re-moulding charges was deemed unsustainable as they were considered expenses for re-processing, not additional consideration for cleared goods. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 17 Jul 2015 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261623 The Tribunal partially allowed the appeal, upholding a duty/CENVAT Credit demand of Rs. 54,096 along with related penalties and interest, while setting aside the remaining demands. The appellant's claim for CENVAT Credit for returned goods was partially confirmed due to lack of corroborating evidence, resulting in a reduced duty demand. The inclusion of amortized cost of moulds in the assessable value was resolved with a duty demand of Rs. 2,936 confirmed. The duty demand on re-moulding charges was deemed unsustainable as they were considered expenses for re-processing, not additional consideration for cleared goods. Case-Laws Central Excise Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261623