2023 (7) TMI 717

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....- 7-7-2023<br>CIVIL APPEAL NO. 5700 OF 2019 - -<br>Central Excise<br>B. V. NAGARATHNA And PRASHANT KUMAR MISHRA , JJ. For the Appellant : Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr....

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....equent period, the Department has taken a stand that the bought-out items are not entered in the factory and the Assessee has not claimed credit on them, there is no case for adding their value in the....