https://www.taxtmi.com/caselaws?id=326775 For excise valuation, the cost of bullet proofing carried out after factory clearance of jeeps was not includible in transaction value because the goods were removed from the factory without that processing and the value addition arose only from post-clearance work performed outside the factory premises by job workers. The assessable value therefore could not be increased by the bullet proofing cost, and the appeal failed. en-us Tue, 08 Mar 2016 00:00:00 +0530 Thu, 12 May 2016 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326775 For excise valuation, the cost of bullet proofing carried out after factory clearance of jeeps was not includible in transaction value because the goods were removed from the factory without that processing and the value addition arose only from post-clearance work performed outside the factory premises by job workers. The assessable value therefore could not be increased by the bullet proofing cost, and the appeal failed. Case-Laws Central Excise Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326775