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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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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