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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Valuation - Job Work - the value of raw material as adopted for ...


Commissioner Incorrectly Assessed Value of Raw Material in Job Work, Should Follow Metal Recovery Norms from Waste Tubes.

March 18, 2019

Case Laws     Central Excise     AT

Valuation - Job Work - the value of raw material as adopted for determination of assessable value is not correct - commissioner should have determined the value of same by applying the principles consistent with the norm of metal recovery from the waste tubes supplied for reprocessing.

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