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2017 (10) TMI 1174 - CESTAT NEW DELHIValuation - includibility - cost of FOC material supplied, amortized cost of tools supplied by HSCIL and conversion/job charges including profit at the time of clearance of their finished goods to HSCIL - Held that: - an identical issue of valuation has come up before the Tribunal in the case laws relied by the appellant in the case of M/s Shivani Detergent Pvt Ltd [2016 (11) TMI 1342 - CESTAT NEW DELHI], where the identical issue has been settled by the Tribunal in Advance Surfactants India Ltd. [2011 (3) TMI 1380 - CESTAT, BANGALORE], where it was held that the ratio laid down by the Hon’ble Supreme Court in the case of Ujagar Prints (1989 (1) TMI 124 - SUPREME COURT OF INDIA) will squarely apply i.e. to ascertain the assessable value on the cost of materials plus processing charges - appeal allowed - decided in favor of appellant.
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