2009 (3) TMI 659

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..... -3-2009 - Shri S.S. Kang, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri K.P. Singh, SDR, for the Appellant. Shri A.D. Roy, Advocate, for the Respondent. [Order per : S.S. Kang, V .....

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..... in the present case, the inputs are cleared to the sister concern. Therefore, the value of such inputs ought to have been determined at 115% of the value shown in the incoming invoice as per the provi .....

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