Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 10 - AT - Central ExciseValuation - includibility - tooling/patterns which were first sold to customers of components and the same are used in the manufacture of plastic components - Rule 6 of Central Excise Valuation (Determination of Price Excisable Goods) Rules, 2000 - Held that: - after purchase of tooling by the customers it became the property of the customer and when the same was used by the appellant it was supplied the customer free of cost to the appellant, therefore the amortized value of such tooling must be added in the assessable value of the automobile parts manufactured and sold by the appellant to their customer - matter remanded to re-determine the quantum of demand only on the amortized cost in respect of number of components manufactured and sold to their customer - appeal allowed by way of remand.
|