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Central Excise - Highlights / Catch Notes

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100% EOU - Valuation - material found unaccounted in the ...


Unaccounted Goods Found at 100% EOU Not Covered by Section 3 Proviso Due to Non-Appellant Production.

July 18, 2019

Case Laws     Central Excise     AT

100% EOU - Valuation - material found unaccounted in the premises - proviso to section 3 applies only to goods manufactured or produced by a 100% EOU. It therefore cannot be applied to the said goods which were clearly not produced by the appellant.

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