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2017 (11) TMI 230 - AT - Central ExciseValuation - captive consumption - clearance of goods to sister units - the transfer price so adopted was much less than the price adopted for clearances of identical goods to other customers, case of Department is that when the sale price of component for dealers is available, the same should have been adopted for captive consumption also - Held that: - in the case of USV Ltd. Vs. CCE, Pune-II [2001 (8) TMI 833 - CEGAT, MUMBAI], the Division Bench of this Tribunal has held that the selling price for outside customer to be adopted for valuation of identical goods captively consumed as per Rule 6 of Central Excise (Valuation) Rules, 1975 - appeal dismissed - decided against appellant.
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