Supreme Court · 2000 INSC 345 · Decided 20 July 2000
M?S. Pawan Biscuits CO. PVT. LTD. v. Collector of Central Excise, Patna
- Court
- Supreme Court of India
- Citation
- 2000 INSC 345 · [2000] SUPP. 1 S.C.R. 628
- Case number
- CIVIL APPEAL No. 1819/1991
- Decided
- 20 July 2000
- Bench
- B.N. KIRPAL, D.P. MOHAPATRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Central Excises & Salt Act, I 944: Section 4. c Central Excise (Valuation) Rules, 1975. Excise duty-Computation of-Assessee Company-Manufacturing biscuit under agreement for Britania Company-Assessable value of biscuits- Held, would include cost of raw material supplied by latter company in of D latter company or expenses incurred after the manufacture of the biscuits by the assessee company-Not includible. The appellant-company established a unit for manufacture of biscuits. It entered into an agreement with Britannia Industries Ltd. The terms of the agreement provided that (1)
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