Supreme Court · 2005 INSC 201 · Decided 13 April 2005
Commissioner of Central Excise, New Delhi v. M/S. Hero Honda Motors
- Court
- Supreme Court of India
- Citation
- 2005 INSC 201 · [2005] 3 S.C.R. 588
- Case number
- CIVIL APPEAL No. 1564/1999
- Decided
- 13 April 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Excise Law: Assessable value-Cost of production-Receipt of advance and income C accruing thereon-Whether has gone towards depreciation of sale price­ Matter remitted back to Central Excise and Service Tax Appellate Tribunal to consider whether or not advances or any part thereof have been used received by the assessee and/or the interest earned thereon have been used in the working capital and/ D or whether it has the effect of reducing the price of the product. CIVIL APPELLATE JURISDICTION: Civil Appeal No. 1564of1999. From the Judgment and Order dated 6.10.98 of the Central Excise,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)