Supreme Court · 2005 INSC 580 · Decided 21 November 2005
Commissioner of Central Excise, Indore v. M/S. S. Kumars LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 580 · [2005] SUPP. 5 S.C.R. 370
- Case number
- CIVIL APPEAL No. 4172/2000
- Decided
- 21 November 2005
- Bench
- RUMA PAL, H.K. SEMA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4(1)(a)
Headnote
Central Excise (Valuation) Rules, 1975: Rules 3,· 4, .5 and 7. Processed goods-Assessable value of~Assessee processed grey fabric­ C Sometimes the grey fabrics were processed on its own account and sometimes ·the grey fabrics were re<;:eived for processing on job charge basis excise duty on the fabrics processed by it during this period, calculating the duty payable by treating the value of the processed febrics as D being that at which the "merchant manufacturer" was selling the.processed goods-With effect from 0I.3.1989, the same method was followed in
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