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2008 (9) TMI 300 - CESTAT MUMBAIValuation under section 4 of central excise act, 1944 – supply of UPS system and batteries - In his report, the Superintendent clearly stated that nothing had been identified evidencing clearance of batteries along with UPS; however, certain invoices have been identified indicating direct dispatch of batteries from the premises of suppliers of batteries to customers to whom DBE sold UPS systems – held that revenue cannot challenge, the verification carried out by its own Superintendent - the value of battery cannot be included in the assessable value of UPS system for the reason that it has been verified and found that no UPS systems together with batteries were – matter remanded to verify and pass the fresh orders where such verification is absent.
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