https://www.taxtmi.com/caselaws?id=758777 CESTAT Ahmedabad held that testing charges conducted by third parties at customer's request and reimbursed by the customer are not includible in assessable value of excisable goods. The appellant was not obligated to conduct testing; it was done specifically upon customer's request. Following precedent from BHASKAR ISPAT PVT. LTD, the tribunal ruled that such charges, being customer-borne costs for additional testing, do not form part of manufacturing process and therefore cannot be included in assessable value. The impugned order was set aside regarding demand, interest and penalty. Appeal allowed. en-us Fri, 13 Sep 2024 00:00:00 +0530 Wed, 18 Sep 2024 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758777 CESTAT Ahmedabad held that testing charges conducted by third parties at customer's request and reimbursed by the customer are not includible in assessable value of excisable goods. The appellant was not obligated to conduct testing; it was done specifically upon customer's request. Following precedent from BHASKAR ISPAT PVT. LTD, the tribunal ruled that such charges, being customer-borne costs for additional testing, do not form part of manufacturing process and therefore cannot be included in assessable value. The impugned order was set aside regarding demand, interest and penalty. Appeal allowed. Case-Laws Central Excise Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758777