https://www.taxtmi.com/caselaws?id=788691 Amortised cost of moulds and dies supplied free of cost by customers, or retained in the assessee's factory, was held includible in the assessable value of aluminium die-cast components because Section 4 of the Central Excise Act and Rule 6 of the Valuation Rules require additional consideration, including buyer-supplied tools, to be added to transaction value. The dispute on valuation was upheld, but the extended limitation period could not be invoked since the relevant facts were reflected in records and no suppression, wilful misstatement, fraud, or intent to evade duty was established. Penalty under Section 11AC was therefore not sustainable and was set aside. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788691 Amortised cost of moulds and dies supplied free of cost by customers, or retained in the assessee's factory, was held includible in the assessable value of aluminium die-cast components because Section 4 of the Central Excise Act and Rule 6 of the Valuation Rules require additional consideration, including buyer-supplied tools, to be added to transaction value. The dispute on valuation was upheld, but the extended limitation period could not be invoked since the relevant facts were reflected in records and no suppression, wilful misstatement, fraud, or intent to evade duty was established. Penalty under Section 11AC was therefore not sustainable and was set aside. Case-Laws Central Excise Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788691