Search Results Page

Search Results

1 - 2 of 2 (0.66 seconds)

Best Cast It Limited vs Cce Chennai-Ii on 25 March, 2026

We note that the decision in Vimal Moulders (India) Pvt. Ltd. vs CCE 2003 (161) ELT 834 (Tri.-Del.) was carried in appeal and the said view of the Tribunal was affirmed by the Hon'ble Supreme Court, thereby settling the legal position that the amortised value of moulds supplied by buyers forms part of the assessable value of the finished goods manufactured using such moulds.
Custom, Excise & Service Tax Tribunal Cites 7 - Cited by 0 - Full Document

Business Combine Ltd vs Nagpur on 19 August, 2016

4. Learned Counsel for appellant argued on the same lines and cited a number of decisions in support of his submissions. Learned Authorized Representative asserts that the matter of inclusion of cost of free supplies of moulds and dies has been settled by the Honble Supreme Court by dismissal on 1st April 2015 of the appeal against the decision of the Tribunal in Vimal Moulders (India) Ltd v. Commissioner [2003 (161) ELT 834 (Tri-Del)].
Custom, Excise & Service Tax Tribunal Cites 4 - Cited by 0 - Full Document
1