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2017 (3) TMI 1447 - CESTAT CHANDIGARHCaptive consumption - Valuation of goods - assessable value of the spun yarn at the spindle stage - N/N. 35/1995-CE dated 16.03.95 - Held that: - the issue has already been settled in their favor in their own case JCT LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, JALLANDHAR [2015 (1) TMI 889 - CESTAT NEW DELHI], where it was held that Since doubled/multi folded yarn is cleared for captive consumption within the factory for manufacture of fabrics the cost of widing, singeing and doubling/multi folding gets included the cost of fabrics which is cleared on payment of duty. Duty on cost of these processes cannot be charged at single yarn stage by including the cost of these processes in the value of yarn at the spindle stage - the impugned order qua demanding duty from the appellant is set aside and consequently, that part of the order is allowed. As the appellant has not pressed the issue for consideration of the refund claim, therefore, on the said ground the appeal is dismissed as not pressed. Appeal disposed off - decided partly in favor of assessee.
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