Valuation - payment of duty on a lesser assessable value by not ...
Case Laws Central Excise
August 26, 2021
Valuation - payment of duty on a lesser assessable value by not including the value of scrap generated during the course of manufacture and retained by themselves as consideration towards job charges - for determining the cost of production of the captively consumed goods, CAS-4 has to be applied which has been done by the appellant. - AT
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