https://www.taxtmi.com/caselaws?id=35437 The Tribunal upheld the application of the cost computation method under Rule 8 of the Central Excise Valuation Rules, 2000, in determining the assessable value of semi-finished batteries. It confirmed the inclusion of 15% in the cost calculation and accepted the use of de-escalated lead prices as a primary raw material. The Tribunal dismissed the department's appeal, emphasizing the necessity of considering escalation or de-escalation charges for raw materials in the cost computation process, and highlighting the importance of adhering to the scope of show-cause notices in legal proceedings. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sat, 06 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35437 The Tribunal upheld the application of the cost computation method under Rule 8 of the Central Excise Valuation Rules, 2000, in determining the assessable value of semi-finished batteries. It confirmed the inclusion of 15% in the cost calculation and accepted the use of de-escalated lead prices as a primary raw material. The Tribunal dismissed the department's appeal, emphasizing the necessity of considering escalation or de-escalation charges for raw materials in the cost computation process, and highlighting the importance of adhering to the scope of show-cause notices in legal proceedings. Case-Laws Central Excise Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35437