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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Valuation - the financial assistance given by the principal ...

Case Laws     Central Excise

December 16, 2016

Valuation - the financial assistance given by the principal manufacturer to the job worker appellant was given for capital expenditure to upgrade/renovate the machinery. Therefore, the notional interest on the deposit has been rightly computed by the authority and added to the assessable value - AT

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