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2017 (1) TMI 1488 - AT - Central ExciseValuation - captive consumption - Certificate with respect to computation of the cost of production - whether certificate issued by Chartered Accountant with respect to computation of the cost of production, instead of being issued by Cost Accountant, is valid? - Held that: - as per the Board Circular No. 979/3/2014-CX dated 15.01.2014 the certificate issued by the Chartered Accountant is also a valid certificate - When the certificate issued by the Chartered Accountant is valid one, there is no reason to interfere with the impugned order passed by the Commissioner (Appeals) - appeal dismissed - decided against Revenue.
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