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Central Excise - Highlights / Catch Notes

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Valuation - components manufactured by the appellant and ...

Case Laws     Central Excise

January 11, 2020

Valuation - components manufactured by the appellant and transferred to their Haridwar Plant for captive consumption in use of motorcycles and their parts - AS per the circular, the goods for captive consumption must be valued based on cost construction method, under Rule 8. The appellant did just that.

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