2017 (3) TMI 1578 - AT - Central Excise

Valuation - includibility - whether defence supply shall be includible in the clearances in absence of any law to such exclusion while computing the aggregate value for SSI benefit? - Held that - Law is well settled that without any evidence demonstrating that price was inclusive of duty, no such relief can be granted - appeal dismissed.

Summary

The Appellate Tribunal CESTAT CHENNAI ruled that defence supply should be included in clearances for calculating SSI benefit. Cum-duty benefit cannot be granted without evidence showing that the price was inclusive of duty. The appeal was dismissed.