Valuation of inter-unit transfer of goods for captive consumption

ITC Limited Vs Commissioner of Central Excise (CESTAT Chennai)

Whether the IDSC/ICNC debit note raised by Bhadrachalam Unit have to be considered as a component of cost of raw materials of the appellant and Whether the unabsorbed overheads due to idle capacity have to be included in the cost of production?

n the case of Inter-unit transfer of goods for captive consumption, the actual cost of production (100% of the cost of production), of the raw material procured from the Bhadrachalam unit of the ap

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