Valuation - captive consumption, though not for production or ...

Central Excise

March 22, 2013

Valuation - captive consumption, though not for production or manufacture of other articles - Valuation to be made under Rule 8 read with Rule 11 of valuation rules - AT

View Source

← Previous Next →

Valuation - captive consumption, though not for production or ...

Central Excise

March 22, 2013

You may also like:

“Manufacture or production of goods” – an exemption or a litigation in negative list - Article

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

Valuation - Captive Consumption - mere allegation of non-cooperation from the assessee would not justify arbitrarily fixation of the cost of manufacture - AT

Deduction u/s 80JJA - cutting and polishing of diamond is a manufacturing or production of article or thing for claiming deduction u/s 80JJAA of the Act - AT

Deduction u/s 80IC - the cutting and polishing of diamond amounts to manufacturing or production of article or thing as envisaged for the purpose of claiming deduction...

FM radio operations do not result in manufacture or production of any article or thing - claim of additional depreciation denied - AT

Additional depreciation – providing food services and manufacturing eatables - production of food articles - eligible for additional depreciation - AT

Additional depreciation - The cut and polished diamond could not be treated a new article or thing and that cutting and polishing of diamonds cannot be held...

Disallowance of depreciation - No production of manufacture activity – depreciation had to be allowed though assessee had discontinued its business - AT

Inter-unit transfer of goods for captive consumption - Valuation - whether the cost of production of the goods - the packaging material that is manufactured by the...

Quick Updates: