https://www.taxtmi.com/highlights?id=33193 Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of inclusion of amortisation cost of the tools arise. - AT en-us Wed, 08 Feb 2017 11:42:23 +0530 Wed, 08 Feb 2017 11:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=33193 Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of inclusion of amortisation cost of the tools arise. - AT Highlights Central Excise Wed, 08 Feb 2017 11:42:23 +0530 https://www.taxtmi.com/highlights?id=33193