https://www.taxtmi.com/caselaws?id=345376 The doctrine of merger was applied to hold that the department's later appeal against the same order-in-original was not maintainable because the original order had already merged with the earlier order-in-appeal. On valuation of intermediate goods cleared to sister units, only expenditure attributable to those goods could be included in cost of production; the entire unit trial balance could not be adopted where it reflected overheads of the final product. The assessee's kg-rate costing method was treated as consistent with accepted costing principles, and the department failed to show any basis to disturb the overhead computation. en-us Thu, 15 Jun 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345376 The doctrine of merger was applied to hold that the department's later appeal against the same order-in-original was not maintainable because the original order had already merged with the earlier order-in-appeal. On valuation of intermediate goods cleared to sister units, only expenditure attributable to those goods could be included in cost of production; the entire unit trial balance could not be adopted where it reflected overheads of the final product. The assessee's kg-rate costing method was treated as consistent with accepted costing principles, and the department failed to show any basis to disturb the overhead computation. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345376