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2015 (11) TMI 42 - AT - Central ExciseValuation of goods - Inflation in value of export goods - Levy of excess credit - Held that:- Commissioner (Appeals) in her order has observed that in case of Ujagar Prints, the processed goods were returned to the suppliers of the raw materials. In those cases the buyers had not done any processes in job workers premises. In this case the goods were directly cleared from the job workers premises for export and no processes were done by exporters in job-workers premises. It was therefore, necessary to clear the goods at export price which the processors has done. On this ground, she has differentiated the facts from those of Ujagar Prints.- there is no merits in the appeals filed by the Revenue - Decision in the case of Steel Authority of India Ltd., Vs. CCE, Raipur [2005 (3) TMI 377 - CESTAT, NEW DELHI] - Decided against Revenue.
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