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Central Excise - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Method of valuation - Rule 11 is adopted when the situation is ...

Case Laws     Central Excise

May 12, 2023

Method of valuation - Rule 11 is adopted when the situation is not covered by any of the other methods of valuation prescribed from Rule 4 to 10A. The method of valuation adopted by the Appellant under Rule 11 of the Valuation Rules is the appropriate method in this case because the situation of part sale to related person and part captive consumption is not covered by any of the other Rules in the Valuation Rules 2000. - AT

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