Case Law Details
Case Name : Commissioner of Central Excise Pune II VS SS Engineers (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Commissioner of Central Excise Pune II VS SS Engineers (Supreme Court of India)
The Hon’ble Supreme Court in Commissioner of Central Excise Pune II v. SS Engineers [Civil Appeal No. 5700 of 2019 dated July 07, 2023] dismissed the appeal of the Revenue and held that, value of items which were directly delivered to customer’s place and which never entered in the factory of the assessee should not be added to assessable value of goods supplied by the assessee.
Facts:
SS Engineers (“the Respondent”) is inter alia engaged in erection, installation and commissioning of sugar plant for which ...
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