https://www.taxtmi.com/caselaws?id=786517 The note addresses whether post-manufacturing expenses (octroi, additional sales tax, transportation) may be deducted on a weighted average basis for valuation under the Central Excise framework; it applies valuation adjustment principles under Sections 11A, 11AB, 11AC and Rule 25 alongside relevant Board circular guidance and prior tribunal precedent in the assessee's own case. Relying on consistent Tribunal decisions and an earlier final Tribunal order allowing such deductions, the impugned demand, interest and penalty for the subsequent period were found unsustainable and set aside, with consequential relief directed as per law. en-us Thu, 12 Feb 2026 00:00:00 +0530 Sat, 14 Feb 2026 08:29:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786517 The note addresses whether post-manufacturing expenses (octroi, additional sales tax, transportation) may be deducted on a weighted average basis for valuation under the Central Excise framework; it applies valuation adjustment principles under Sections 11A, 11AB, 11AC and Rule 25 alongside relevant Board circular guidance and prior tribunal precedent in the assessee's own case. Relying on consistent Tribunal decisions and an earlier final Tribunal order allowing such deductions, the impugned demand, interest and penalty for the subsequent period were found unsustainable and set aside, with consequential relief directed as per law. Case-Laws Central Excise Thu, 12 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786517