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Rule 8 Valuation Inapplicable on Job Work Goods Returned to Principal Manufacturer
Case Law Details
- Case Name
- E-Mox Device Company 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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E-Mox Device Company Vs Commissioner of GST & Central Excise (CESTAT Chennai)
In the case of E-Mox Device Company Vs Commissioner of GST & Central Excise, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal filed by E-Mox Device Company and held that valuation of blow moulded HDPE plastic bottle caps manufactured on job work basis could not be determined under Rule 8 of the Central Excise Valuation Rules by adopting 110% of the cost of production.
The appellant was engaged in manufacturing HDPE plastic bottle caps for Marico Lim...
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