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2013 (9) TMI 18 - AT - Central ExciseValuation - Demand of differential duty – Whether the product development charges and the consultancy charges collected by the assesse by raising debit notes were liable to be included in the assessable value of the job-worked medicaments cleared to the latter during the period of dispute – Revenue contended that the product development charges and consultancy charges should also be included in conversion charges so as to be part of the assessable value of the goods - Held that:- Any expense which was not attributable to the job work cannot be included in the cost of conversion and hence cannot be added to the assessable value - The inclusion of product development charges in the conversion charges for the job-worked medicaments, regardless of the fact that only some of the medicaments specified in the debit note were supplied by the job worker would ipso facto indicate the fallacy of the Department’s claim that the product development charges covered by the debit note were to be treated as part of the cost of conversion – Decided against revenue.
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