https://www.taxtmi.com/highlights?id=19353 Method of valuation - Since M/s. ELCOT are neither institutional consumer nor industrial consumer, in respect of sale of CTVs by the appellant to them, MRP was required to be declared in term of SWM Rules and accordingly, the Provisions of Section 4A would be applicable - AT en-us Wed, 16 Jul 2014 14:27:07 +0530 Wed, 16 Jul 2014 14:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19353 Method of valuation - Since M/s. ELCOT are neither institutional consumer nor industrial consumer, in respect of sale of CTVs by the appellant to them, MRP was required to be declared in term of SWM Rules and accordingly, the Provisions of Section 4A would be applicable - AT Highlights Central Excise Wed, 16 Jul 2014 14:27:07 +0530 https://www.taxtmi.com/highlights?id=19353