https://www.taxtmi.com/caselaws?id=880 Where no 2% service charge was recovered on electrodes captively consumed or used by the distributor for its own manufacture, and the purchasers fell into different classes under the valuation scheme, the amount could not be added to assessable value without material showing that it was actually included in valuation. The Tribunal rejected the Revenue's challenge and upheld the Commissioner (Appeals) by holding that a general allegation of comparable pricing was insufficient to justify inclusion of the disputed charge. en-us Tue, 06 Jun 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=880 Where no 2% service charge was recovered on electrodes captively consumed or used by the distributor for its own manufacture, and the purchasers fell into different classes under the valuation scheme, the amount could not be added to assessable value without material showing that it was actually included in valuation. The Tribunal rejected the Revenue's challenge and upheld the Commissioner (Appeals) by holding that a general allegation of comparable pricing was insufficient to justify inclusion of the disputed charge. Case-Laws Central Excise Tue, 06 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=880