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2015 (11) TMI 516 - AT - Central ExciseDetermination of assessable value - Captive consumption - Inclusion of various expenditures - Held that:- Commissioner had doubts about two components of expenditure. The Cost Accountants certificate submitted by appellants answered her doubts. The commissioner has totally disregarded the cost accountant certificate answering her queries without assigning any reason or data. If commissioner had any doubt about it she could have got it verified herself. Without such verification the certificate cannot be discarded. Since no reason has been assigned to discard the said Cost Accountant certificate the same needs to be accepted. - Decided in favour of assessee.
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