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2013 (6) TMI 483 - AT - Central ExciseValuation - Job Work - inclusion of product development charges and consultancy charges - assessee had taken into consideration the cost of raw materials + packing charges + conversion charges for valuation of the goods. - Held that:- The view taken by the learned Commissioner(Appeals) is that, as far as a job worker is concerned, any expense which is not attributable to the job work cannot be included in the cost of conversion and hence cannot be added to the assessable value. We are in full agreement with this view of the learned Commissioner (Appeals). - No demand on account of differential duty - decided in favor of assessee.
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