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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Valuation - related party transaction - mere fact of sharing ...


Shared Premises and Services Don't Make Entities Related Parties Under Central Excise Act, 1944, Section 4(4)(c)/4(3)(b).

August 1, 2018

Case Laws     Central Excise     AT

Valuation - related party transaction - mere fact of sharing common premises and services of employees do not make the two entities related in terms of Section 4(4)(c)/4(3)(b) of Central Excise Act, 1944.

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