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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Valuation - nexus of Fixed Facility Charges with the value of ...


Court Re-examines Fixed Facility Charges Valuation for Gas Supply Contracts; Focus on Cost Apportionment Between Facilities.

January 12, 2019

Case Laws     Central Excise     AT

Valuation - nexus of Fixed Facility Charges with the value of the gases supplied by the appellants to M/s SAIL - the entire issue of costing has to be gone into afresh. The Fixed Facility Charges have to be apportioned properly between the production facilities in the appellant’s factory as well as in the customers’ premises.

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