2015 (8) TMI 784 - SCH - Central Excise

Valuation - Job work - Production cost - Supreme Court dismissed the appeal filed by the assessee due to nominal tax effect. The appeal was filed against the order of Tribunal 2003 (9) TMI 650 - CESTAT, BANGALORE , wherein Tribunal held that one cannot approve the reductions for any of the reasons as arrived at. Of the costs of electricity, from the actuals. Since all costs have to be included in the costs incurred in the manufacturing of the product the electricity costs as actuals has to be added.