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Interest expenditure, depreciation and profit margin not be taken into consideration for arriving at the cost of production

Central Excise - By: - Bimal jain - Dated:- 1-12-2015 - C.C.E., Vadodara-I Vs. Nirma Ltd. & Ors. [2015 (11) TMI 605 - SUPREME COURT] Nirma Ltd. & Ors. ( the Respondent ) was engaged in the manufacture of Linear Alkyl Benzene ( LAB ) which was .....

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rtment has demanded the differential duty by alleging that costing as done by the Respondent was not in accordance with the method of costing and it resulted in undervaluation and thus, paid lesser amount of duty. The Department sought to include fol .....

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