Valuation - inclusion of amortised cost of patterns - The ...

Appellants challenge continued amortisation of fully paid patterns for additional castings; department lacks new pattern claim.

October 9, 2021

Case Laws Central Excise AT

Valuation - inclusion of amortised cost of patterns - The appellants have amortised the full value of patterns supplied to them by their client. It is neither legal nor proper to ask the appellants to continue the amortisation while clearing the additional castings using the same patterns whose value has been already amortised. It is not the case of the department that the appellants have received new set of patterns whose value remains to be amortised. - AT

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Valuation - inclusion of amortised cost of patterns - The ...

Appellants challenge continued amortisation of fully paid patterns for additional castings; department lacks new pattern claim.

October 9, 2021

Case Laws Central Excise AT

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