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2017 (10) TMI 191 - AT - Central ExciseTransfer of goods from one unit to another - Rule 8 of Central Excise Valuation Rules - department was of the view that duty is required to be paid on the basis of the valuation of goods adopted for clearance to other independent buyers from the Pithampur unit - Held that: - goods have been cleared from Pithampur unit to Ambarnath unit. Both units are owned by the same company and there is no sale involved in the transfer of goods from one unit to another. Under such circumstances, Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty is required to be made on the basis of 110% of the value of the goods ascertained as per the CAS-4. Since the excise duty has been paid as prescribed under the Central Excise Valuation Rules, we are of the view that this is in order and there is no basis to adopt the valuation of goods cleared to independent buyers - appeal allowed - decided in favor of appellant.
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