https://www.taxtmi.com/caselaws?id=344703 The appeal addressed issues of undervaluation of parts, stock transfers between Chennai and Jaipur units, determination of cost of manufacture, and duty payment on components. The tribunal set aside the duty demand on parts transferred to Jaipur, citing CAS-4 compliance, a CBEC circular, and a Supreme Court judgment. The duty demand for components cleared to Jaipur was deemed unsustainable based on CAS-4 provisions and a Supreme Court ruling. The tribunal allowed revenue-neutral treatment for components manufactured on a sub-contract basis, setting aside most of the impugned order except for a minor uncontested demand. en-us Tue, 20 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344703 The appeal addressed issues of undervaluation of parts, stock transfers between Chennai and Jaipur units, determination of cost of manufacture, and duty payment on components. The tribunal set aside the duty demand on parts transferred to Jaipur, citing CAS-4 compliance, a CBEC circular, and a Supreme Court judgment. The duty demand for components cleared to Jaipur was deemed unsustainable based on CAS-4 provisions and a Supreme Court ruling. The tribunal allowed revenue-neutral treatment for components manufactured on a sub-contract basis, setting aside most of the impugned order except for a minor uncontested demand. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344703