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2018 (5) TMI 391 - AT - Central ExciseValuation - goods sold to other customers on principal to principal basis for arriving at the value of these goods, cleared to their own unit for repacking - case of department is that since the goods are not cleared for sale from the factory, the valuation should be done under Rule 8 of the Central Excise Valuation Rules, 2000 - Held that: - in respect of the same goods since part of the said goods was sold independently to unrelated buyer, the transaction value of the said goods is available - Therefore, the said transaction value will prevail over the value in terms of Rule 8 of Central Excise Valuation Rules, 2000. The valuation adopted by the respondent i.e. the transaction value of the same goods sold to independent buyer is a correct value. Hence, the valuation under Rule 8 of Central Excise Valuation Rules, 2000 is not applicable in the facts of the present case Appeal dismissed - decided against Revenue.
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