Best Cast It Limited vs Cce Chennai-Ii on 25 March, 2026
We note that the
decision in Vimal Moulders (India) Pvt. Ltd. vs CCE 2003
(161) ELT 834 (Tri.-Del.) was carried in appeal and the said
view of the Tribunal was affirmed by the Hon'ble Supreme
Court, thereby settling the legal position that the amortised
value of moulds supplied by buyers forms part of the
assessable value of the finished goods manufactured using
such moulds.