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2015 (6) TMI 654 - AT - Central ExciseDetermination of value of ammonia manufactured by the appellant - Rule 6(b)(i) - Held that:- The appellant, no doubt, had cleared ammonia to the dealers and, therefore, the value of comparable goods manufactured by them is available. But, in accordance with the proviso to Rule 6(b)(i), while determining the assessable value in respect of captively consumed goods, the proper officer has to make reasonable adjustments taking into consideration all relevant factors. To our mind, the relevant factors to be considered would be factors such as quantity of sales, transportation, packing etc. Therefore, it is necessary that the adjudicating authority consider all relevant factors for arriving at the value of captively consumed goods. With these directions we remand the matter to the adjudicating authority - Matter remanded back - Decided in favour of assessee.
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