https://www.taxtmi.com/caselaws?id=799640 Mandatory type-testing charges separately recovered from buyers of ACSR conductors form part of transaction value where testing is required under prescribed standards, is indispensable to sale, and the goods cannot be sold without the test certificate or report. Central excise duty and consequential interest therefore apply to those charges. Potential Cenvat credit for the buyer does not establish revenue neutrality, because duty liability and credit entitlement arise under separate provisions and credit remains conditional. Although prior notices showed awareness of the valuation issue, the penalty for non-inclusion was reduced; the valuation demand remained unaffected. en-us Wed, 23 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799640 Mandatory type-testing charges separately recovered from buyers of ACSR conductors form part of transaction value where testing is required under prescribed standards, is indispensable to sale, and the goods cannot be sold without the test certificate or report. Central excise duty and consequential interest therefore apply to those charges. Potential Cenvat credit for the buyer does not establish revenue neutrality, because duty liability and credit entitlement arise under separate provisions and credit remains conditional. Although prior notices showed awareness of the valuation issue, the penalty for non-inclusion was reduced; the valuation demand remained unaffected. Case-Laws Central Excise Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799640