https://www.taxtmi.com/caselaws?id=443886 Re-engraving of used rotogravure printing cylinders supplied free by customers was discussed in relation to whether the activity amounted to manufacture and whether the assessable value adopted under the Central Excise Valuation Rules was correct. The Tribunal noted that the assessee relied on a Larger Bench decision, an earlier order in its own case, and departmental communications indicating that the same activity had been treated as service tax-liable, but these materials had not been examined below. The matter was therefore remanded for fresh consideration by the adjudicating authority, with directions to examine the earlier rulings and communications and to give the assessee a reasonable opportunity of hearing. en-us Wed, 20 Sep 2023 00:00:00 +0530 Thu, 05 Oct 2023 07:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443886 Re-engraving of used rotogravure printing cylinders supplied free by customers was discussed in relation to whether the activity amounted to manufacture and whether the assessable value adopted under the Central Excise Valuation Rules was correct. The Tribunal noted that the assessee relied on a Larger Bench decision, an earlier order in its own case, and departmental communications indicating that the same activity had been treated as service tax-liable, but these materials had not been examined below. The matter was therefore remanded for fresh consideration by the adjudicating authority, with directions to examine the earlier rulings and communications and to give the assessee a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443886