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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Valuation of Niacin - Captive consumption - job work - ...


Exemption for Niacin Valuation Under Notification No. 10/96-CE Requires Strict Interpretation to Avoid Misuse.

November 20, 2013

Case Laws     Central Excise     AT

Valuation of Niacin - Captive consumption - job work - Notification No. 10/96-CE - Such exemption being granted at public cost that cannot be liberally construed to grant undue benefit to the appellant - AT

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