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2017 (1) TMI 1229 - AT - Central ExciseValuation - related party transactions - invocation of provisions of Rule 9 read with Rules 8 of the Valuation Rules, 2000 - whether the provisions of Rule 9 read with Rule 8 of the Valuation Rules are applicable to the appellant when the appellant is clearing goods to independent dealer as well as to sister concern or not? - Held that: - Rule 9 is applicable when all the productions made by the appellant is cleared to their sister unit or related person which is not the case here as appellants are clearing the goods to independent buyers as well as related person. Therefore, the Provisions of Rule 9 are not applicable to the facts of this case - appeal allowed - decided in favor of assessee.
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