https://www.taxtmi.com/caselaws?id=2573 Slag cleared from slag heaps was to be valued on the basis of the tender sale price at the factory gate, with segregation cost included in assessable value because it was incurred up to clearance and enhanced the value of the goods. Skull scrap obtained from broken ladles could not be used as a comparable benchmark, as it was a different product arising from a different process. On that footing, the proper valuation basis was the tender price plus segregation cost, not the price of skull scrap. en-us Thu, 15 Feb 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2573 Slag cleared from slag heaps was to be valued on the basis of the tender sale price at the factory gate, with segregation cost included in assessable value because it was incurred up to clearance and enhanced the value of the goods. Skull scrap obtained from broken ladles could not be used as a comparable benchmark, as it was a different product arising from a different process. On that footing, the proper valuation basis was the tender price plus segregation cost, not the price of skull scrap. Case-Laws Central Excise Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2573