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2018 (1) TMI 679 - AT - Central ExciseValuation - free supplies made by the appellant-assessee along with chargeable supplies - Held that: - the nature of business of the appellant is very different, inasmuch as they are manufacturing Catalysts for which there are only about five buyers available in the country. In the manufacture of the Catalysts some other Catalysts are also necessarily manufactured by way of a joint product or by product. It is also a unique situation, wherein the appellant cannot keep in store for long the Catalysts manufactured either main product and also as joint product or by product - It is also an admitted fact that the appellant have paid duty on the total transaction value which includes the free supplies during the period in question. Further, there is no evidence of any additional consideration received or any flow back in any manner by the appellant. The whole SCN is presumptive and without any substantial basis - appeal allowed - decided in favor of appellant.
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