https://www.taxtmi.com/caselaws?id=772065 The notional cost of drawings and designs supplied free of cost by the buyer to the vendor was not includible in the assessable value of parts and components manufactured by the vendor for central excise purposes. The Tribunal followed its earlier ruling in Denso India Private Limited, which had held that free-supplied drawings and designs from Maruti to its vendors could not be added to assessable value. On that binding view, the impugned order was set aside and the appeal was allowed. en-us Mon, 05 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 13:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772065 The notional cost of drawings and designs supplied free of cost by the buyer to the vendor was not includible in the assessable value of parts and components manufactured by the vendor for central excise purposes. The Tribunal followed its earlier ruling in Denso India Private Limited, which had held that free-supplied drawings and designs from Maruti to its vendors could not be added to assessable value. On that binding view, the impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772065