CESTAT confirms Duty on Sprout Sale Proceeds Retained by Job Worker in Malt Manufacturing [Read Order]
CESTAT relied on a previous ruling involving the same appellant, where the tribunal had held that the sale proceeds of sprouts must be included in the assessable value of malt supplied to UBL.
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has upheld a ruling requiring the appellant, M/s. Maisters & Blenders (India) Pvt. Ltd., to include the value of sprouts sold to third parties in the assessable value of malt manufactured on a job-work basis for United Breweries Limited (UBL). The tribunal…
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