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Central Excise - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Valuation - collection of charges from customers in the name of ...


Department's Case on Consumable Charges Collection Fails Due to Lack of Evidence in Show Cause Notice.

March 11, 2023

Case Laws     Central Excise     AT

Valuation - collection of charges from customers in the name of consumable charges through debit notes - in the show cause notice the department failed to even corelate the consumable charges raised through debit note with a particular DG set manufactured and sold by them. Therefore, the case of the department cannot be sustained. - AT

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