Supreme Court · 2006 INSC 482 · Decided 1 August 2006
Commissioner of Central Excise, Pune v. M/S. Cadbury India LTD.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 482 · [2006] SUPP. 4 S.C.R. 207
- Case number
- CIVIL APPEAL No. 2947/2001
- Decided
- 1 August 2006
- Bench
- ASHOK BHAN, MARKANDEY KATJU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise (Valuation) Rules, 1975; Rule 6(b)(ii)/Circular No.6921 812003-CX dated 13.2.2003 issued by the Central Board of Excise and Customs: Valuation-Goods/milk products captively consumed in manufacturing of final product/chocolate-Expenditure incurred on-Factory expenses­ Inclusion a~sessee in his factories-These are neither marketable nor A B c did the assessee sell them-Principles of Accountancy as recognized by the D Central Board of Excise and Customs could be followed for determining the cost of production-Direct Labour Cost/material cost/overhead expenses in producing
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