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C.C.E., Mumbai Versus M/s. Voltas Ltd. & Ors.

2015 (12) TMI 231 - SUPREME COURT

Valuation of goods - inclusion of actual fabrication cost by the processor or only the fabrication charges received on the material supplied - Captive consumption - Held that:- CESTAT' has held that Rule 6(b) (i) of the Valuation Rules is not applica .....

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]. We may note that this legal position has been reiterated by this very Bench in 'Commissioner of Central Excise, Pune v. Mahindra Ugine Steel Co. Ltd. [2015 (4) TMI 351 - SUPREME COURT]. - No merit in appeal - Decided against Revenue. - Civil Appea .....

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Singh Ahuja, Adv., Mr. Vishal Gehrana, Adv., Mr. Karan Dev Chopra, Adv. & Mrs. Manik Karanjawala, Adv. ORDER The question raised in the present appeal pertains to the valuation of goods manufactured on job work basis and the issue is as to wheth .....

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