2019 (11) TMI 783 - SCH - Central Excise

Valuation - manufacture of motor vehicles parts and clearance to own other unit - valuation done as per the valuation Rules 6b(ii) of erstwhile Central Excise (Valuation) Rules 1975 - revenue neutrality - HELD THAT - The finding on point of revenue neutrality has been correctly arrived at by the Learned Tribunal - We therefore do not entertain the present appeal. The appeal is dismissed.

Summary

The Supreme Court dismissed the appeal after finding that the Customs, Excise and Service Tax Appellate Tribunal's decision on revenue neutrality was correct.