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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Valuation - Captive consumption - it is only the apprehension ...


Valuation of Goods for Captive Consumption Unaffected by Invoice Date Differences; Pricing Remains Consistent Over Time.

October 28, 2015

Case Laws     Central Excise     AT

Valuation - Captive consumption - it is only the apprehension that the date of invoices for independent buyers is different from the date of invoice for captive consumption. Even if these dates are different the prices of casting will not vary on day to day basis but would be fairly stable - AT

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