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2012 (7) TMI 113 - CESTAT, AHMEDABADValuation - job work - inclusion of job work charges in the value – Held that:- in case value of comparable goods is known, the same can be adopted for goods manufactured by the job worker. - goods were cleared on the price of M/s Reliance Industries Ltd., so the price of comparable goods are known and when value of polyester textured yarn of M/s Reliance Industries Ltd. was known the alternative of cost construction is barred and cannot be resorted to - duty has correctly been paid as determined on the basis of the value of comparable goods. - amount towards job work charges not required to be included - decided in favor of assessee.
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