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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Inter-unit transfer of goods for captive consumption - Valuation ...


Court Rules Against 115% Valuation for Packaging Material; Confirms Inapplicability to Captive Consumption Costs.

April 8, 2016

Case Laws     Central Excise     AT

Inter-unit transfer of goods for captive consumption - Valuation - whether the cost of production of the goods - the packaging material that is manufactured by the Chennai unit of the appellant should be computed at 115%/110% of the cost of production/manufacture of the raw material - Held No - AT

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