Valuation - stock transfers to depots at the prices prevalent on ...
Stock Transfer Valuation Based on Transfer Date Prices; Highest Price Not Considered, Demand Set Aside.
December 21, 2018
Case Laws Central Excise AT
Valuation - stock transfers to depots at the prices prevalent on such date at the depots - depot sale price known prior to removal on which duty was paid - On subsequent sale at the depot, the depot invoice indicates the very same price - highest price not to be taken - demand set aside.
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