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Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Valuation - non-inclusion of value of certain bought out items - ...

Central Excise

August 3, 2023

Valuation - non-inclusion of value of certain bought out items - In the instant case, the Department could not prove conclusively that the bought-out items in dispute are integral part of the equipment manufactured; Department did not even prove that the same are fitted into the system, manufactured by the appellants, at least by the use of screwdriver technology. - Demand set aside - AT

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