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2010 (1) TMI 380 - CESTAT, CHENNAIValuation- The department seeks to include depreciation amount towards the cost of machinery which has been supplied free of cost by the customers to the respondents, for manufacture of the impugned goods (biscuits) which has been disallowed by the lower appellate authority leading to the appeal by the Department. Held that- In the light of the Larger Bench decision cited above, only the amortized cost of the machinery applied free is required to be included while calculating the value of the impugned goods (biscuits). Accordingly, for including the same, while setting aside the impugned order, we remand the matter to the original authority for fresh decision.
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