https://www.taxtmi.com/caselaws?id=345777 The Tribunal upheld the impugned order, dismissing the appeal. It held that modification charges must be included in the assessable value of excisable goods as per Central Excise Valuation Rules, even if separate from manufacturing. The demand was not time-barred due to suppression of facts regarding modification charges. Revenue neutrality was not established as the customer's cenvat credit eligibility lacked evidence. en-us Mon, 10 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345777 The Tribunal upheld the impugned order, dismissing the appeal. It held that modification charges must be included in the assessable value of excisable goods as per Central Excise Valuation Rules, even if separate from manufacturing. The demand was not time-barred due to suppression of facts regarding modification charges. Revenue neutrality was not established as the customer's cenvat credit eligibility lacked evidence. Case-Laws Central Excise Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345777