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2017 (4) TMI 842 - AT - Central Excise100% EOU - valuation - clearance of goods from 100% EOU Unit to DTA - Revenue was of the view that the cost of copper and brass ingots cleared by the appellant are less than the value of the scrap prevailing in the market during the point of time - Held that: - the issue is covered by the judgment and order of this Tribunal in the case of Indo Micronutrients Pvt. Ltd. [2017 (3) TMI 650 - CESTAT NEW DELHI], where it was held that a comparison cannot be made between the ingots manufactured from ore and the ingots manufactured from scrap. Both will vary in quality and value - appeal allowed - decided in favor of appellant.
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