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2018 (5) TMI 1106 - AT - Central ExciseValuation - applicability of Rule 7 of Central Excise (Valuation) Rules, 2000 - appellants are selling their product partly at factory gate and partly through consignment agents by stock transferring of the goods on payment of duty - Held that: - when the goods are not sold at the factory gate but removed exclusively to a depot, premises of a consignment agent or any other place or premises from where the excisable goods are to be sold, the rule 7 is applicable - In the instant case, it is evident that the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the consignment agent. Therefore, Rule 7 of Central Excise (Valuation) Rules, 2000, is not applicable in the instant case - appeal allowed - decided in favor of appellant.
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