https://www.taxtmi.com/caselaws?id=379017 In job-work valuation of body-built vehicles, the assessable value includes transport cost and transit insurance of the chassis, because the raw material value is to be taken at the job worker's premises. Automobile cess is also includible where no CENVAT credit was taken, but an additional basic excise duty component already availed as credit cannot be loaded again. The demand was confined to the normal limitation period because suppression was not established, and penalties were not sustained on the facts. en-us Mon, 07 Jan 2019 00:00:00 +0530 Fri, 26 Apr 2019 08:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379017 In job-work valuation of body-built vehicles, the assessable value includes transport cost and transit insurance of the chassis, because the raw material value is to be taken at the job worker's premises. Automobile cess is also includible where no CENVAT credit was taken, but an additional basic excise duty component already availed as credit cannot be loaded again. The demand was confined to the normal limitation period because suppression was not established, and penalties were not sustained on the facts. Case-Laws Central Excise Mon, 07 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379017