https://www.taxtmi.com/caselaws?id=53417 The Tribunal set aside Order-in-Original Nos. 25 & 26/2002, ruling in favor of the appellant, a PSU unit in the Iron and Steel industry. The dispute centered on the inclusion of cutting and bending charges at stock yards in the assessable value. The Tribunal, following precedents, held that these charges should not be added to the assessable value as they were not part of the manufacturing process. Additionally, the Tribunal found in favor of the appellant on the issue of time-barred demands, ultimately allowing the appeal and rejecting the Department's contentions. en-us Fri, 30 Jul 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:47:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53417 The Tribunal set aside Order-in-Original Nos. 25 & 26/2002, ruling in favor of the appellant, a PSU unit in the Iron and Steel industry. The dispute centered on the inclusion of cutting and bending charges at stock yards in the assessable value. The Tribunal, following precedents, held that these charges should not be added to the assessable value as they were not part of the manufacturing process. Additionally, the Tribunal found in favor of the appellant on the issue of time-barred demands, ultimately allowing the appeal and rejecting the Department's contentions. Case-Laws Central Excise Fri, 30 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53417