https://www.taxtmi.com/caselaws?id=799182 Rule 6 of the Central Excise Valuation Rules requires the amortised value of tools, dies and moulds, separately sold to customers but subsequently used in manufacture, to be included in the assessable value of the final products. Their full sale value is not includible at once because the tooling is repeatedly used across production. Captive consumption exemption is unavailable where the tooling is separately sold and its value is not absorbed in the final products. Failure to include the amortised value despite adopting that approach for customer-supplied tooling supports invocation of the extended limitation period, with consequential interest and penalty subject to recalculation. en-us Wed, 09 Sep 2026 00:00:00 +0530 Fri, 18 Sep 2026 07:32:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799182 Rule 6 of the Central Excise Valuation Rules requires the amortised value of tools, dies and moulds, separately sold to customers but subsequently used in manufacture, to be included in the assessable value of the final products. Their full sale value is not includible at once because the tooling is repeatedly used across production. Captive consumption exemption is unavailable where the tooling is separately sold and its value is not absorbed in the final products. Failure to include the amortised value despite adopting that approach for customer-supplied tooling supports invocation of the extended limitation period, with consequential interest and penalty subject to recalculation. Case-Laws Central Excise Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799182