https://www.taxtmi.com/caselaws?id=339189 Marketing expenses were held not includible in the assessable value of goods cleared for captive consumption on cost construction basis because such expenses have no nexus with manufacture under the applicable valuation rules. The Tribunal followed its earlier orders in the assessee's own case and reaffirmed the settled position that only manufacturing-related costs form part of the assessable value. On that basis, the assessee's valuation method was found to be in line with the law, and the Revenue's challenge failed. en-us Mon, 23 Jan 2017 00:00:00 +0530 Tue, 21 Feb 2017 00:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339189 Marketing expenses were held not includible in the assessable value of goods cleared for captive consumption on cost construction basis because such expenses have no nexus with manufacture under the applicable valuation rules. The Tribunal followed its earlier orders in the assessee's own case and reaffirmed the settled position that only manufacturing-related costs form part of the assessable value. On that basis, the assessee's valuation method was found to be in line with the law, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339189