Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 1004 - AT - Central ExciseValuation - includibility - quantity discount - Held that: - the appellants are manufacturing the said goods on job work basis. In these circumstances, the valuation is to be arrived at on the basis of the decision of the Hon,ble Apex Court in the case of Ujagar Prints [1988 (11) TMI 106 - SUPREME COURT OF INDIA] - reliance placed in the case of Atul Painters [2005 (8) TMI 414 - CESTAT, MUMBAI], where it was held that Revenue should bring out the fact of grant of the discount led to lowering the assessable value than as per the Ujjagar Prints formula - appeal allowed - decided in favor of appellant.
|