https://www.taxtmi.com/caselaws?id=787442 Additions to inter unit transfer value for machine shop expenses, notional power cost and other manufacturing charges not related to the transferred product are excluded from cost of production and set aside. Administrative overheads such as corporate and marketing expenses are excludible from CAS 4 cost of production even if cenvat credit was availed, and corresponding additions are set aside. Invocation of the extended period under the proviso to Section 11A(1) and Section 11A(4) is unjustified because departmental knowledge and prior verification of the valuation method negate suppression or intent to evade; appeal allowed on limitation grounds. en-us Wed, 04 Mar 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787442 Additions to inter unit transfer value for machine shop expenses, notional power cost and other manufacturing charges not related to the transferred product are excluded from cost of production and set aside. Administrative overheads such as corporate and marketing expenses are excludible from CAS 4 cost of production even if cenvat credit was availed, and corresponding additions are set aside. Invocation of the extended period under the proviso to Section 11A(1) and Section 11A(4) is unjustified because departmental knowledge and prior verification of the valuation method negate suppression or intent to evade; appeal allowed on limitation grounds. Case-Laws Central Excise Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787442