https://www.taxtmi.com/caselaws?id=413329 Where customer-supplied pattern cost had already been fully amortised through the initial clearances of castings, no further amortisation could be added for later clearances made from the same patterns. The later castings involved no fresh pattern cost and no additional consideration to the manufacturer, so the valuation basis for the demand failed. The earlier precedent was distinguished on the factual position of complete amortisation under the excise valuation framework. As the principal valuation objection did not survive, the related interest and penalty also could not be sustained, and the duty demand was set aside. en-us Tue, 05 Oct 2021 00:00:00 +0530 Sat, 09 Oct 2021 08:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413329 Where customer-supplied pattern cost had already been fully amortised through the initial clearances of castings, no further amortisation could be added for later clearances made from the same patterns. The later castings involved no fresh pattern cost and no additional consideration to the manufacturer, so the valuation basis for the demand failed. The earlier precedent was distinguished on the factual position of complete amortisation under the excise valuation framework. As the principal valuation objection did not survive, the related interest and penalty also could not be sustained, and the duty demand was set aside. Case-Laws Central Excise Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413329