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2018 (1) TMI 639 - AT - Central ExciseValuation - job-work - includibility - expenses incurred on Inward transport charges, Insurance charges, Overheads etc. incurred by the supplier - Held that: - what needs to be included in the assessable value for the purpose of job work is the value at the hands of the job worker and that what obviously include the expenses incurred for bringing the goods to the job worker - identical issue decided in the case of NELLAI CONCRETE PRODUCTS & CO. P. LTD. Versus COMMR. OF C. EX., TIRUNELVELI [2011 (10) TMI 531 - CESTAT CHENNAI], where it was held that the freight incurred for transporting the raw materials to the premises of the appellant stands correctly included for determining the duty amount. Time limitation - Held that: - the claim of bona fide belief cannot be sustained - extended period rightly invoked. Appeal dismissed - decided against appellant.
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