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CESTAT Remands Excise Valuation Dispute Due to Need for CAS-4 Verification
Case Law Details
- Case Name
- Tractor And Farm Equipment Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Tractor And Farm Equipment Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai)
In the case of Tractor And Farm Equipment Limited Vs Commissioner of GST & Central Excise, the dispute concerned the valuation of lead oxide stock-transferred by the appellant from one manufacturing unit to another between September 2003 and March 2008. The Revenue alleged that the appellant had not followed the prescribed CAS-4 costing method under Rule 8 of the Central Excise Valuation Rules, 2000 and had instead adopted its own method for determining assessable value. Based o...
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