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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Valuation - crank cases - job-work activity or not - Any amount ...


Crank Cases Valuation: Supervision Alone Doesn't Qualify as Job-Work; Orders Annulled for Lack of Merit and Consistency.

March 23, 2020

Case Laws     Central Excise     AT

Valuation - crank cases - job-work activity or not - Any amount of supervision per se, may not be sufficient to treat the assessee-appellant as a job worker - there are no merit in the impugned orders on the merits as well as on the principles of consistency and consequently, the same are set aside. - AT

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