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2018 (12) TMI 550 - AT - Central ExciseMethod of Valuation - Physician Sample of medicament manufactured on job work basis for the principal and cleared the same to the principal - whether valued u/s 4 or u/s 4A of CEA - Held that:- It has been held that in case of Physician Sample manufactured on job work basis, the valuation should be done on the cost of raw material plus job charges as held by the Hon’ble Supreme Court in the case of Ujagar Prints [1989 (1) TMI 124 - SUPREME COURT OF INDIA] - the proposal of valuation by the Revenue that it should be on pro rata value of Section 4A of trade pack is not correct and legal - appeal allowed - decided in favor of appellant.
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