https://www.taxtmi.com/caselaws?id=351817 The Tribunal upheld the inclusion of goods supplied free of charge in the assessable value of the appellant's manufactured goods, citing Central Excise Valuation Rules. The appellant's argument against including the value of free supplied goods was rejected as they did not avail cenvat credit. The Tribunal denied the cum-duty value benefit, finding that excise duty was not factored into the cost of the free supplied goods. The appellant's claim of revenue neutrality was dismissed due to failure to avail cenvat credit and exceeding exemption limits. The Tribunal found suppression of facts regarding the free supplied goods and affirmed the legality of their inclusion in the assessable value. en-us Thu, 30 Nov 2017 00:00:00 +0530 Thu, 08 Nov 2018 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351817 The Tribunal upheld the inclusion of goods supplied free of charge in the assessable value of the appellant's manufactured goods, citing Central Excise Valuation Rules. The appellant's argument against including the value of free supplied goods was rejected as they did not avail cenvat credit. The Tribunal denied the cum-duty value benefit, finding that excise duty was not factored into the cost of the free supplied goods. The appellant's claim of revenue neutrality was dismissed due to failure to avail cenvat credit and exceeding exemption limits. The Tribunal found suppression of facts regarding the free supplied goods and affirmed the legality of their inclusion in the assessable value. Case-Laws Central Excise Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351817