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Central Excise - Highlights / Catch Notes

Home Highlights January 2018 Year 2018 This

Valuation - amortization of cost of patterns - appellants ...

Central Excise

January 18, 2018

Valuation - amortization of cost of patterns - appellants amortized the entire cost of these patterns against the first Purchase Order for supply of 75 pieces of the castings - The department entertained the view that appellant ought to have amortized the cost of patterns against supply of all castings manufactured using the patterns - demand confirmed - AT

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