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2005 (4) TMI 74 - SCH - Central ExciseValuation (Central Excise) - whether the interest accrued on advances taken from the customers is to be included in the value of the goods supplied? - Held that:- there is no proof that taking of the advances had any influence in reducing the price or that the advances taken were used as a working capital. This case is, therefore, covered by the ratio laid down by this Court in the case of Metal Box India Ltd. v. Collector of Central Excise, Madras reported in [1995 (1) TMI 380 - SUPREME COURT] - Decided against Revenue.
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