https://www.taxtmi.com/caselaws?id=35304 Interest on receivables was claimed as a post-manufacturing expense for deduction from the assessable value of goods, but the claim required proof that the sale price actually included an identifiable interest component built into the price structure. The mere fact that the interest element was not separately shown in depot invoices was insufficient. On the stated facts, the assessee did not establish that the charged price contained such an embedded interest element, so the deduction was not allowable and the valuation claim failed. en-us Mon, 13 Apr 2009 00:00:00 +0530 Fri, 12 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35304 Interest on receivables was claimed as a post-manufacturing expense for deduction from the assessable value of goods, but the claim required proof that the sale price actually included an identifiable interest component built into the price structure. The mere fact that the interest element was not separately shown in depot invoices was insufficient. On the stated facts, the assessee did not establish that the charged price contained such an embedded interest element, so the deduction was not allowable and the valuation claim failed. Case-Laws Central Excise Mon, 13 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35304