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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

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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