2017 (12) TMI 1208

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..... the same will prevail; in case transaction value is not available resort to be made under Section 4(1)(b) and Rules made thereunder - In the present case there is no dispute that for the same goods which were cleared to their own unit by the appellant, the transaction value charged to the independent customer is available. If that be so, the transaction value will prevail over the valuation under .....

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..... ise Valuation Rules 2000. 2. Ms. Manasi Patil, ld. Counsel appearing on behalf of the appellant submits that the issue is no more res integra as the same has been decided by the Larger Bench in the case of Ispat Industries Ltd. - 2007 (209) ELT 185 (Tri-Larger Bench). She also submits that in their own case on identical issue the ld. Commissioner (Appeals) vide order no.SRK/377/RGD/08 dat .....

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..... no dispute that for the same goods which were cleared to their own unit by the appellant, the transaction value charged to the independent customer is available. If that be so, the transaction value will prevail over the valuation under Rule 8. Accordingly, even in case where the goods were supplied to their own related unit, the transaction value shall be preferred and applied. This issue has be .....

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