Case Law Details
Case Name : Peacock Industries Ltd. Vs Union of India And Ors. (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Peacock Industries Ltd. Vs Union of India and Ors. (Supreme Court)
Assessee contended that as the returned goods can be reusable for the manufacture of the products and therefore the value of the raw material can be considered for the purpose of determination of the value for refund is concerned the same is not supported by any statutory provision, more particularly Section 173L of the Central Excise Act and/or even the Central Excise Rules.
Therefore, for the purpose of considering the
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