https://www.taxtmi.com/caselaws?id=356646 The Tribunal resolved a dispute over the assessable value of excisable goods, emphasizing the importance of adopting the price available at the time of factory clearance. The appellant's contention to use the sale price immediately prior to clearance was supported by CBEC Circulars and previous Tribunal decisions, leading to the allowance of the appeals in favor of the appellant, M/s. Ispat Industries Ltd. The judgment clarified the interpretation of valuation rules and highlighted the significance of determining assessable value based on the price at the time of factory clearance. en-us Wed, 28 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356646 The Tribunal resolved a dispute over the assessable value of excisable goods, emphasizing the importance of adopting the price available at the time of factory clearance. The appellant's contention to use the sale price immediately prior to clearance was supported by CBEC Circulars and previous Tribunal decisions, leading to the allowance of the appeals in favor of the appellant, M/s. Ispat Industries Ltd. The judgment clarified the interpretation of valuation rules and highlighted the significance of determining assessable value based on the price at the time of factory clearance. Case-Laws Central Excise Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356646