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2017 (3) TMI 1085 - AT - Central ExciseValuation of goods - goods cleared from one unit to another unit of the same company - Held that: - if there are independent sales of similar items, then the provisions of Rule 8 of Valuation Rules, 2000 will not apply - In the present case, we note that all the excisable goods are not cleared for captive use by Raigarh Unit. Admittedly, there are independent sales and in such situation, the value of independent sales should be considered as a transaction value for excisable goods cleared on transfer to appellant‟s own unit in Raigarh - there is no need for cost based value invoking the provisions of Rule 8 of the Valuation Rules - appeal allowed. CENVAT credit - supplementary invoices - Held that: - he issue of availing credit on supplementary invoices is no more relevant as the differential duty demand against the Raipur Unit is set aside. Appeal allowed - decided in favor of assessee.
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