TaxTMI 
TaxTMI 
2008 (5) TMI 540
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....e Respondent. [Order per : Rakesh Kumar, Member (T)]. - Heard both the sides. 2. The appellant, a 100% EOU, manufactures 'Boneless Buffalo Meat' and 'Bone Meat Meal' is one of their byproducts. The 'Bone Meat Meal' is cleared to DTA and the point of dispute is about the valuation of this product - Whether the value should be determined under the provisions of Section 4 of the Centra....
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....of dispute were paying excise duty on DTA clearances under Notification No. 13/98-CE at 30% of the aggregate of the duties of Customs. It has been pleaded that the Central Excise Duty on DTA clearances of EOUs has to be determined on the basis of Section 3 of the Central Excise Act, according to which, the duty chargeable would be the aggregate of the duties of the Customs on the like goods import....
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....A clearances by an EOU of the goods manufactured entirely of the indigenous raw material, as if such goods were manufactured and cleared by a non-EOU, it is the provisions of Section 4 of Central Excise Act, read with the Central Excise Valuation Rules, which would be applicable and since the appellants are selling the goods, in question, to a DTA unit which is a related person, it is the price at....