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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Valuation - captive consumption - Since the transaction value of ...


Rule 8 Provisions Inapplicable: Transaction Value Available, Not All Excisable Goods Captively Consumed for Assessee.

January 10, 2017

Case Laws     Central Excise     AT

Valuation - captive consumption - Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions of Rule 8 as prevailing during the relevant time will not apply to the assessee. - AT

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