2009 (3) TMI 659

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 3-2009
E/DM/478/2005 - A-145/KOL/2009
Central Excise
Valuation
Shri S.S. Kang, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri K.P. Singh, SDR, for the Appellant. Shri A.D. Roy, Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as such are to be treated as manufactured goods and in the present case, the inputs are cleared to the sister concern. Therefore, the value of such inputs ought to have been determined at 115% of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X