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2017 (6) TMI 974 - CESTAT CHENNAIValuation - parts and components stock transferred - components manufactured at Chennai factory and cleared to Jaipur unit - includibility - CBEC Circular No.692/8/2003-CX dt. 13.2.2003 - goods manufactured on sub-contract basis from job-workers - Held that: - We note that differential duty has been demanded by Revenue by confirming the value differently from that adopted by the appellant. However, any differential duty payable at the stage of Chennai unit will be available as cenvat credit/modvat credit to the Jaipur unit. Consequently, it leads to a situation of revenue-neutrality between the two units of the same company - similar issue decided in the case of COMMR. OF C. EX. & CUS., VADODARA-II Versus INDEOS ABS LIMITED [2010 (3) TMI 656 - GUJARAT HIGH COURT], where it was held that Absence of any substantial question of law, appeal is dismissed - appeal allowed - decided partly in favor of appellant.
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