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2017 (5) TMI 1375 - AT - Central ExciseValuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the factory gate and were also transferred to consignment agent - case of appellant is that Rule 7 is applicable only when all the goods manufactured by a manufacturer are sold only through depots and since in the present case all the goods are not sold through depot, therefore, the order passed by ld. Commissioner (Appeals) may be set aside - Held that: - some of the goods were sold by the appellant at the factory gate - provisions of Rule 7, were not applicable in the present case - appeal allowed - decided in favor of assessee.
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