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2018 (2) TMI 1434 - AT - Central ExciseClandestine removal - Zinc - shortage of raw material - Held that: - zinc was lying in the tank which is raw material - In the impugned order, there is no reference regarding the zinc which was lying in the tank. During the course of argument, it is submitted that six months before the computation of the raw material was also made where the element of the zinc was considered. When it is so, then we set aside the impugned order in this regard and remand the matter to the original authority to decide the shortage of the raw material - matter on remand. Valuation - includibility - value of bought out items - Held that: - identical issue has come up before the Tribunal in the case of Bharat Sanchar Nigam Ltd. Vs. CCE, Raipur [2018 (2) TMI 1384 - CESTAT NEW DELHI], where it was held that the towers were used by the assessee-appellants for only transmission of the signals without carrying out any further business activity, amount not includible - decided in favor of appellant. Decided partly in favor of appellant and part matter on remand.
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