https://www.taxtmi.com/caselaws?id=52928 The Tribunal held that manufacturing profit need not be separately added to the assessable value of processed fabrics for Central Excise duty, as job charges already covered this aspect. Additionally, costs like octroi, transportation, and shrinkages were considered included in the raw material cost, eliminating the need for further additions. The Tribunal's decision ensured consistency with established legal principles and precedents, setting aside the Commissioner (Appeals)'s order and clarifying the valuation process for Central Excise duty. en-us Tue, 08 Jun 2004 00:00:00 +0530 Fri, 08 Oct 2010 15:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52928 The Tribunal held that manufacturing profit need not be separately added to the assessable value of processed fabrics for Central Excise duty, as job charges already covered this aspect. Additionally, costs like octroi, transportation, and shrinkages were considered included in the raw material cost, eliminating the need for further additions. The Tribunal's decision ensured consistency with established legal principles and precedents, setting aside the Commissioner (Appeals)'s order and clarifying the valuation process for Central Excise duty. Case-Laws Central Excise Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52928