Transfer of manufactured product to another unit - Captive ...
Central Excise
August 17, 2013
Transfer of manufactured product to another unit - Captive Consumption – Rule 8 of Valuation @ 110%/115% of cost of production - the concept of revenue neutrality is not novel to a manufacturer where the goods are modvatable. - short payment of duty by under valuation of wire rods is equally a conscious and positive act of suppression of facts on the part of the appellant - AT
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