https://www.taxtmi.com/caselaws?id=53607 The Tribunal held that service charges and the cost of sockets are includible in the assessable value under Section 4 of the Central Excise Act. However, the price should be treated as cum-duty-price. The Adjudicating Authority was directed to recompute the duty accordingly. The Tribunal also allowed the Appellants to take Modvat credit for duty paid on the sockets if included in the assessable value, upon submission of duty paying documents within six weeks. en-us Fri, 24 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53607 The Tribunal held that service charges and the cost of sockets are includible in the assessable value under Section 4 of the Central Excise Act. However, the price should be treated as cum-duty-price. The Adjudicating Authority was directed to recompute the duty accordingly. The Tribunal also allowed the Appellants to take Modvat credit for duty paid on the sockets if included in the assessable value, upon submission of duty paying documents within six weeks. Case-Laws Central Excise Fri, 24 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53607