https://www.taxtmi.com/caselaws?id=40705 Cost of die-cast recovered from customers and later appropriated was treated as part of the consideration for aluminium extrusions, so it formed part of the assessable value under Section 4 of the Central Excises and Salt Act, 1944, both before and after the 1-10-1975 amendment. For the later period, the normal price was not limited to the extrusion price alone because the manufacturer also received an additional amount from the buyer. For the earlier period, the wholesale cash price of goods capable of sale was taken to include the die-cast cost where the buyer bore that cost and the goods were marketed on that basis. The demand was also maintainable under Rule 10A as the residuary recovery provision. en-us Mon, 06 Aug 1979 00:00:00 +0530 Thu, 13 May 2010 15:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40705 Cost of die-cast recovered from customers and later appropriated was treated as part of the consideration for aluminium extrusions, so it formed part of the assessable value under Section 4 of the Central Excises and Salt Act, 1944, both before and after the 1-10-1975 amendment. For the later period, the normal price was not limited to the extrusion price alone because the manufacturer also received an additional amount from the buyer. For the earlier period, the wholesale cash price of goods capable of sale was taken to include the die-cast cost where the buyer bore that cost and the goods were marketed on that basis. The demand was also maintainable under Rule 10A as the residuary recovery provision. Case-Laws Central Excise Mon, 06 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40705