https://www.taxtmi.com/caselaws?id=314275 CESTAT Hyderabad held that charges paid to RITES by appellant and subsequently reimbursed by buyers are includable in assessable value for excise duty purposes, distinguishing cases where payments were made directly by third parties. The tribunal ruled that mandatory inspection fees must be included in assessable value, unlike optional inspections. However, excise duty on metal scrap sale was set aside, as scrap is a necessary byproduct of manufacturing and marketability alone is insufficient for excise levy without proper manufacture under Section 2(f) of Central Excise Act, 1944. Appeal partially allowed. en-us Mon, 24 Apr 2023 00:00:00 +0530 Wed, 29 May 2024 21:16:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314275 CESTAT Hyderabad held that charges paid to RITES by appellant and subsequently reimbursed by buyers are includable in assessable value for excise duty purposes, distinguishing cases where payments were made directly by third parties. The tribunal ruled that mandatory inspection fees must be included in assessable value, unlike optional inspections. However, excise duty on metal scrap sale was set aside, as scrap is a necessary byproduct of manufacturing and marketability alone is insufficient for excise levy without proper manufacture under Section 2(f) of Central Excise Act, 1944. Appeal partially allowed. Case-Laws Central Excise Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314275