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2015 (10) TMI 908 - AT - Central ExciseValuation - Inclusion of amount pertaining to debit notes and testing - Held that:- Issue is already decided by the Larger Bench of this Tribunal in the case of CCE, Raipur vs. Bhaskar Ispat Pvt. Ltd. reported in [2004 (3) TMI 102 - CESTAT, NEW DELHI]. We also note that the amount corresponding to the debit notes is nothing but the amount the respondent-assessee has paid to the third party as per the direction of the customer. Thus the said amount has nothing to do with the transaction value - In view of the above position and keeping in view the decision of the Larger Bench in the case of Bhaskar Ispat Pvt. Ltd. (2004 (3) TMI 102 - CESTAT, NEW DELHI), the appeal filed by the Revenue is dismissed - Decided against Revenue.
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