TMI Blog2001 (12) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... . George, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in these appeals is the assessable value of the molasses captively consumed by each of these appellants. Kopargaon SSK Ltd., appellant in E/678/96 had taken the assessable value of the molasses consumed by it between August and December 1994 at Rs. 850 per ton. The department has app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State had recommended a price for purchase of price much lower than this and that should be applied. Alternatively the price should be determined in accordance with the Rule 6(b)(ii) holding that price at which WMDC purchased these goods were not valid price. He relies upon the decision of the Tribunal in Ashok SSK v. CCE - 2000 (117) E.L.T. 708. In the second alternative that WMDC for the reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the WMDC was not the manufacturer of the molasses, the price at which it purchased molasses was not acceptable as value. It then went on to say it was necessary to take at the value the price at which a manufacturer geographically close to the place or located of the factory, whose appeal was under consideration form the basis for value. The departmental representative contends that unless it can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the Tribunal in Shrigonda SSK v. CCE, 2000 (122) E.L.T. 763. In that decision the Tribunal, on the evidence before us, had applied the price of Rs. 1100 per ton between January 1995. We are not concerned with these in any of the appeals before us. We note that the price would not be same for January, February and March. We dismiss this claim for want of substantiation. 8. Appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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