2005 (9) TMI 170

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..... rused the record. 2. The dispute is about Central Excise Valuation of two medicines manufactured by M/s. Amstrin Pharma Pvt. Ltd. and supplied to M/s. Abbott Laboratories (I) Limited. Up to 21-3-2000, the sale price of M/s. Abbott Laboratories (I) Limited was being adopted as the assessable value for payment of Central Excise duty. From that date, the manufacturer started assessing their medicin .....

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..... ce of the manufacturer is as determined by the buyer. It is also being pointed out that raw materials were being supplied by the buyer. Beyond this, there are no material facts relevant to that issue of relationship. 5. In the present case, both the manufacturer and buyer are limited Companies. The sale price of the manufacturer is as agreed with the buyer. There is nothing on record to show tha .....

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