Valuation of goods - Captive consumption - cost of production - ...

Central Excise

October 23, 2015

Valuation of goods - Captive consumption - cost of production - Determination of assessable value - expenses are to be absorbed in cost on the basis of the normal capacity utilization, as in the present case the actual production was much lower than the production based on the normal capacity utilization and prima facie, this is what the appellant had done. - AT

View Source

← Previous Next →

Valuation of goods - Captive consumption - cost of production - ...

Central Excise

October 23, 2015

You may also like:

Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....

Valuation of goods cleared to own sister units for captive consumption - Determination of the cost of production as per CAS-4 - The adjudicating authority has correctly...

Valuation - Captive Consumption of goods by the sister concern - expenses to be included in the cost of production - Determination of Cost Plus 10% - Rule 8 - The issue...

Inter-unit transfer of goods for captive consumption - Valuation - whether the cost of production of the goods - the packaging material that is manufactured by the...

Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

Valuation - captive consumption - Frequency or periodicity of costing in terms of CAS-4 - the CAS-4 cost price arrived at on annual basis by the Revenue is correct procedure - AT

Refund claim - capital goods - Captive consumption - principle of unjust enrichment is applicable even when the goods are used for captive consumption - SC

Valuation - Captive consumption - VIT cleared for captive consumption of the appellant's own unit at Nasik - Applying the principle of comparable price, order modified partly - SC

Valuation - components manufactured by the appellant and transferred to their Haridwar Plant for captive consumption in use of motorcycles and their parts - AS per the...

Valuation - Clearances of yarn for captive consumption within the factory - where the goods manufactured by an assessee are cleared for captive use as well as are sold...

Undervaluation of Goods - Rule 8 - clearance to another unit of the assessee - cost plus valuation - captive consumption - the provisions of Rule 8 of the Valuation...

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...

Valuation of goods - Determination of assessable value - cost of insurance incurred by the assessee is not to be included despite the fact that the freight is “to pay basis” - AT

Method of valuation - cost plus - the CAS-4 Certificates of the assesses were faulty which contain gross irregularities - certificate cannot be used as instrument in...

Transaction value - practice adopted by the appellant for determining the assessable value of the goods cleared for captive consumption on the basis of the cost of...

Quick Updates: