https://www.taxtmi.com/caselaws?id=336123 The appeal was partly allowed based on the analysis of multiple issues. The liability of waste cotton in manufacturing was upheld due to contractual conditions. Notional interest charges were deemed appropriate in the assessable value. The amount received for hank yarn obligation was included in the assessable value. The differential job work cost was confirmed based on a previous decision. The penalty for confusion in determinations was waived as no evidence of evasion was found. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336123 The appeal was partly allowed based on the analysis of multiple issues. The liability of waste cotton in manufacturing was upheld due to contractual conditions. Notional interest charges were deemed appropriate in the assessable value. The amount received for hank yarn obligation was included in the assessable value. The differential job work cost was confirmed based on a previous decision. The penalty for confusion in determinations was waived as no evidence of evasion was found. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336123