Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Assessable value - correct method to arrive at assessable value ...

Central Excise

September 25, 2012

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

View Source

 


 

You may also like:

  1. 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...

  2. Extended Period of limitation - Revenue Neutrality - The issue involved is also of pure interpretation of provisions of levy of duty including profit in assessable value...

  3. Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e....

  4. Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of...

  5. Valuation of service - the value of goods used for repair would not be includible in the assessable value of service - HC

  6. Valuation - inclusion of subsidy in assessable value - no justification for inclusion in the assessable value, the VAT amounts paid by the assessee using VAT 37B Challans - AT

  7. Job Work - SSI units - duty liability on the manufactured goods, which come into existence and are captively consumed for which exemption is not available under SSI exemption - AT

  8. Moulds manufactured and captively used - the exemption for captive consumption cannot be denied if the capital goods are used within the factory or production - AT

  9. Import of old and used machinery - adjudicating authority has followed the valuation method prescribed by Board for arriving at reasonable price - adjudication order is...

  10. Valuation - by products - determination of the value for assessment of goods utilized captively - the principles of revenue neutrality would apply for recovery of duty...

 

Quick Updates:Latest Updates