https://www.taxtmi.com/caselaws?id=765459 In job work arrangements involving moulds supplied free of cost by the customer, the note states that the amortised value of the moulds is not includible in the assessable value of the finished goods where the valuation issue falls within the principle applied in International Auto. It further notes that the movement of moulds under job work challans and the already amortised commercial treatment distinguish contrary Revenue authorities on their facts. On that basis, the document says the demand for duty, interest and penalty was unsustainable and the valuation addition should not be made. en-us Fri, 10 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765459 In job work arrangements involving moulds supplied free of cost by the customer, the note states that the amortised value of the moulds is not includible in the assessable value of the finished goods where the valuation issue falls within the principle applied in International Auto. It further notes that the movement of moulds under job work challans and the already amortised commercial treatment distinguish contrary Revenue authorities on their facts. On that basis, the document says the demand for duty, interest and penalty was unsustainable and the valuation addition should not be made. Case-Laws Central Excise Fri, 10 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765459