{"id":3912,"date":"2025-05-19T18:47:31","date_gmt":"2025-05-19T13:17:31","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=3912"},"modified":"2025-05-19T18:47:31","modified_gmt":"2025-05-19T13:17:31","slug":"trial-run-plant-depreciation-cost-sc-leaves-question-of-law-open","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/trial-run-plant-depreciation-cost-sc-leaves-question-of-law-open","title":{"rendered":"Trial-Run Plant Depreciation Cost \u2013 SC Leaves Question of Law Open"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/excise-service-tax\/101010000000398199\/apex-court-left-question-of-law-open-regarding-inclusion-of-depreciation-of-trial-run-plant-in-cost-of-production-due-to-low-tax-effect\">Commissioner of Central Excise, Raigad Versus Ispat Industries Ltd. (2025) 30 Centax 108 (S.C.)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li>Abhay S. Oka &amp; <strong>Ujjal Bhuyan<\/strong>, JJ.<\/li>\n<li><strong>S\/Shri V.C. Bharathi<\/strong>, Adv., <strong>B. Sunita Rao, Ms Preeti Rani, Advs., G.S. Makker<\/strong> &amp; <strong>Mukesh Kumar Maroria<\/strong>, AOR&#8217;s, for the Appellant.<\/li>\n<li><strong>S\/Shri Tarun Gulati<\/strong>, Sr. Adv., <strong>Kumar Visalaksh, Udit Jain, Saurabh Dugar,<\/strong> Advs. &amp; <strong>Abhishek Vikas<\/strong>, AOR, for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The dispute pertained to the valuation of goods captively consumed by a related person under the Central Excise regime. The issue was whether depreciation on a plant, which was under trial-run plant depreciation cost and not capitalised during the relevant period, should be included in the cost of production as per CAS-4 standards. The CESTAT held that such depreciation was not to be included in the assessable value. Aggrieved, the Revenue filed an appeal before the Supreme Court.<\/p>\n<h2><em>Supreme Court Held<\/em><\/h2>\n<p>The Supreme Court dismissed the appeal filed by the Revenue against the Tribunal&#8217;s order to exclude the depreciation of the trial-run plant depreciation cost\u00a0in the cost of production. The Apex Court left the question of law open regarding the inclusion of depreciation of the trial-run Plant in cost of production due to low tax effect.<\/p>\n<h2><em>List of Cases Reviewed<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2030%20Centax%20107%20(Tri.%20-%20Mum.)&amp;itemType=AP\">Commissioner v. Ispat Ind. Ltd.<\/a> \u2014 (2025) 30 Centax 107 (Tri. &#8211; Mum.) \u2014 Appeal disposed of<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>C.B.I. &amp; C. Instruction F. No. CBIC-160390\/20\/2024-JC-CBEC, dated 6-8-2024 [Para 1]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Commissioner of Central Excise, Raigad Versus Ispat Industries Ltd. (2025)&hellip;<\/p>\n","protected":false},"author":8,"featured_media":3927,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49,51,63],"tags":[],"class_list":["post-3912","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excise-service-tax","category-news-excise-service-tax","category-est-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Trial-Run Plant Depreciation Cost \u2013 SC Leaves Question of Law Open<\/title>\n<meta name=\"description\" content=\"Supreme Court in Commissioner v. 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