Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 707 - AT - Central ExciseValuation - inclusion of free supply of materials - whether the free issue materials supplied by their customer M/s. Saint Gobain is to be included in the value of wooden crates/finished products by the appellant? - Held that:- The Hon'ble Supreme Court in the case of International Auto Ltd. Vs. Commissioner of Central Excise, Bihar [2005 (3) TMI 132 - SUPREME COURT OF INDIA] had analyzed a similar issue and held that while clearing the goods to their principal, the cost of free issue need not be included in the assessable value - demand do not sustain - appeal allowed - decided in favor of appellant.
|