Contact us   Feedback   Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (12) TMI 231 - SUPREME COURT

2015 (12) TMI 231 - SUPREME COURT - 2015 (325) E.L.T. 822 (SC) - 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 applicable when the goods are produced on job work basis and returned to the raw material supplier. In coming to this conclusion, the CESTAT has relied upon the judgment of this Court in 'Coll .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

d, Adv. For the Respondent : Mr. Kavin Gulati, Sr. Adv., Ms. Rubi 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 whether it includes actual fabrication cost by the processor or only the fabrication charges received on the material supplied. The goods were used for captive consumption. On that basis, th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version