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2016 (10) TMI 303 - AT - Central ExciseValuation - suppression of assessable value - demand of excise duty on suppressed amount - separate billing for the installation of the FRP bodies - FRP cleared on payment of duty - whether there was any difference between the assessable value of FRP bodies cleared by the appellant to vehicle manufacturer and the assessable value of the FRP bodies which are installed in the factory premises? - Held that: - no difference found in the assessable value. In the absence of any depression in the assessable value of the FRP bodies installed in the factory premises as against the FRP bodies sold, demand of central excise duty on the installation charges received by the appellant not justified - appeal allowed - decided in favor of appellant.
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