Method of Valuation - inter unit transfer of goods - captive ...

Court Upholds Use of Actual Production Costs for Inter-Unit Transfers, Excluding Notional Loading, u/r 8 Valuation Rules.

July 22, 2020

Case Laws Central Excise AT

Method of Valuation - inter unit transfer of goods - captive consumption - Appellant was justified in reducing the assessable value to the actual cost of production (i.e. 100% of cost excluding the notional loading of 15% or 10% of the goods manufactured by the Taloja Unit) as the cost of raw material for the Belur Unit for the purpose of determining the assessable value under rule 8 of the 2000 Valuation Rules.

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Method of Valuation - inter unit transfer of goods - captive ...

Court Upholds Use of Actual Production Costs for Inter-Unit Transfers, Excluding Notional Loading, u/r 8 Valuation Rules.

July 22, 2020

Case Laws Central Excise AT

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