Valuation - clearances to sister units - Assessee has not ...

Central Excise

May 24, 2019

Valuation - clearances to sister units - Assessee has not produced CAS-4 certificate - The entire issue is revenue neutral. The appellant would be eligible for credit for the duty paid on the goods i.e., cleared to their sister Units - Demand set aside.

View Source

← Previous Next →

Valuation - clearances to sister units - Assessee has not ...

Central Excise

May 24, 2019

You may also like:

Clearance of castings made to other unit - interest on loan is not required to be included for the purpose of valuation under Rule 8 read with CAS-4 plust 15% - AT

Assessable value - correct method to arrive at assessable value for the goods captively used by sister unit in manufacturing of final product is only CAS-4 - AT

Valuation - captive consumption - Frequency or periodicity of costing in terms of CAS-4 - the CAS-4 cost price arrived at on annual basis by the Revenue is correct procedure - AT

Valuation - clearance of HTS wire to their sister concern for pressed concrete slippers by the said sister concern - The adjudicating authority below has failed to...

Valuation - clearance to sister unit - goods were not fully finished - the valuation could not have been done under Rule 9 of Central Excise Valuation Rules 2000 - AT

CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,...

100% EOU - non payment of Countervailing Duty including SAD on goods cleared to sister DTA units - revenue neutral exercise - stay granted partly. - AT

Valuation - paper covered aluminium /copper wire strips, etc. - clearance to sister unit - No process of valuation under CAS 4 was followed by the Revenue so that, the...

Rejection of refund claim - On one hand the department is accepting CAS 4 certificates for inter unit transfer clearances and on the other hand rejecting the refund...

Valuation - Method of valuation - non-inclusion of profit marging in the assessable value of semi-finished goods cleared to their other unit - no demand being revenue...

Quick Updates: