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M/s Steel Authority of India Ltd. Versus CCE & ST Raipur

Valuation - Internal Transfer Orders - Inter Plant Transfer - Rule 8 of the Valuation Rules - Held that: - the certificate issued by the Chartered Engineer was not produced to the adjudicating authority. He assured that same can be produced at the time of hearing. When it is so, then we remand the matter to the original authority by setting aside the impugned order - appeal allowed by way of remand. - Excise Appeal No.52251 of 2014 - A/53751/2017-EX[DB] - Dated:- 8-6-2017 - Mr. (Dr.) Satish Chan .....

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ged in the manufacture of iron and steel products in its Bhilai plant falling under Chapter 72 & 73 of the First Schedule to the Central Excise Tariff Act, 1985. The appellant has used a part of finished goods as the raw material for captive consumption in the factory, mines or township in project work and also sometimes in other plants of SAIL. The dispute is with reference to such Internal Transfer Orders (ITO) and Inter Plant Transfer (IPT). The appellant consumed the finished goods manuf .....

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of the Valuation Rules. But the plea of the appellant that the transaction values to independent third parties were adopted for payment of duty, was not accepted. The Commissioner in its order has confirmed the demand on IPT and also on ITO clearance with interest and equivalent penalty. Being aggrieved, the appellant has filed the present appeal. 2. With this background, we heard Sh. Amit Jain, ld Counsel for the appellant and Shri H. C. Saini, ld. AR for the Revenue. 3. From the record, it app .....

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