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2017 (12) TMI 1077 - AT - Central ExciseValuation - includibility - R & D expenditure - contention of Revenue was that the said t expenses on R & D should be considered u/r 8 of Central Excise Valuation Rules, 2000 and should be added with 15% as required under the said Rule - Held that: - Pre-condition in said Rule 8 is that it is applicable when the goods are not sold but consumed captively - SCN dated 30.11.2005 nowhere established that the goods were not sold but they were cleared on stock transfer basis without involvement of sale. There was no case of invocation of Rule 8 of Central Excise Valuation Rules, 2000 - penalties also not warranted - appeal allowed.
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