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2017 (6) TMI 943 - AT - Central ExciseValuation - sale of goods from Factory Gate as well as from Depots - Revenue is of the view that as per Rule 7 of Central Excise Valuation Rules, 2000, the appellant is required to pay duty for the clearances made from depot at the depot price - Held that: - a similar issue has come up before this Tribunal in the case of Tata Engineering and Locomotive [2005 (3) TMI 218 - CESTAT, NEW DELHI], wherein this Tribunal observed that the price of goods sold to dealers at the time of removal from the factory is available, then the Valuation rules will not be applicable to the facts of the case - Admittedly, in this case, the factory gate price is available, therefore, Valuation Rules are not applicable to the facts of this case - demand set aside - appeal allowed - decided in favor of appellant.
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