Adopting cost inflation index of Income Tax for Excise valuation not valid

Shri Krsna Urja Project Pvt Ltd. Vs CCE (CESTAT Delhi)

CESTAT Delhi held that there was no legal basis for adopting cost inflation index of Income Tax dept for determination of assessable value under Section 4 of CE Act read with the CE Valuation Rules, 2000, for valuation of captively consumed goods. The Tr

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