9911796707
TMI Blog2017 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - goods have been cleared from Pithampur unit to Ambarnath unit. Both units are owned by the same company and there is no sale involved in the transfer of goods from one unit to another. Under such circumstances, Rule 8 of Central Excise Valuation Rules specifically prescribes that the valuation for purpose of charging of excise duty is required to be made on the basis of 110% of the value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the case are that the appellant was engaged in the manufacture of FRP rods, indo flex and rip cord binder falling under chapter heading 39, 70 and 56 of the Schedule to Central Excise Tariff Act, 1985. The appellant has got two units. From the unit situated at Pithampur, certain goods i.e. FRP rods were transferred to their own Ambarnath unit for further manufacture of goods. The valuation for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Ambarnath unit does not involve any sale but has been cleared for undertaking further manufacture of FRP rods in terms of Cenvat Credit Rules. Since no sale is involved, value is required to be determined on the basis of 110% of the value of the goods as determined in terms of CAS-4 standards. This has been done as per rule 8 and there is no scope for demand of differential duty. He further su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es specifically prescribes that the valuation for purpose of charging of excise duty is required to be made on the basis of 110% of the value of the goods ascertained as per the CAS-4. We find that the duty has been paid only on the basis of valuation adopted on this basis and the details have been submitted before the adjudicating authority for the period under consideration. But, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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