https://www.taxtmi.com/caselaws?id=53196 The tribunal upheld the Revenue's position that rental charges for loading machines within the factory should be included in the assessable value of goods. The decision emphasized that such charges enrich the value of goods and align with previous tribunal decisions and a Supreme Court ruling. The appeal was rejected based on the principle that handling charges within the factory premises should be part of the assessable value, distinguishing between loading for transport and loading within the factory. en-us Fri, 16 Jul 2004 00:00:00 +0530 Mon, 11 Oct 2010 15:24:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53196 The tribunal upheld the Revenue's position that rental charges for loading machines within the factory should be included in the assessable value of goods. The decision emphasized that such charges enrich the value of goods and align with previous tribunal decisions and a Supreme Court ruling. The appeal was rejected based on the principle that handling charges within the factory premises should be part of the assessable value, distinguishing between loading for transport and loading within the factory. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53196