Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 321 - AT - Central ExciseValuation - determination of value of goods cleared for captive consumption to a related unit, when similar goods are also sold to independent buyers - assessee submits that price at which the goods were cleared to related units at the relevant time, were also sold to independent buyers - Held that:- Assessable value of the goods cleared to related unit ought to have been determined on the basis of sales to independent customers as per Rule 4 of the Valuation Rules, 2000 and not under the provisions of Rule 9 read with Rule 8 of the Valuation Rules. Impugned Order set aside and the case is remanded to the Adjudicating Authority for the limited purpose of verification of price adopted.
|