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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

Captive consumption - Valuation - w.e.f. 16-3-1995, the process ...


Winding Yarn from Bobbins to Cones Excluded from Manufacturing Process for Central Excise Valuation Since 1995.

January 23, 2015

Case Laws     Central Excise     AT

Captive consumption - Valuation - w.e.f. 16-3-1995, the process of winding i.e. transferring the yarn from bobbins to cones was no longer a process of manufacture - there is no question of adding the cost of winding by charging duty on the spun yarn at spindle stage - AT

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