https://www.taxtmi.com/caselaws?id=307502 The tribunal allowed the appeal, setting aside the lower authorities' orders. It held that Central Excise duty is not applicable on inputs without manufacturing, as such levy lacks legal basis. Additionally, charges related to insurance, handling, storage, packing, and forwarding, being post-manufacturing activities, are not includable in the assessable value for Central Excise duty. en-us Mon, 22 Feb 2016 00:00:00 +0530 Thu, 16 May 2024 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307502 The tribunal allowed the appeal, setting aside the lower authorities' orders. It held that Central Excise duty is not applicable on inputs without manufacturing, as such levy lacks legal basis. Additionally, charges related to insurance, handling, storage, packing, and forwarding, being post-manufacturing activities, are not includable in the assessable value for Central Excise duty. Case-Laws Central Excise Mon, 22 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307502