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2016 (8) TMI 708 - SC - Central ExciseValuation - captive consumption of goods - whether Rule 6(b)(ii) as per appellant or Rule 6(b)(i) as per Revenue of the Central Excise (Valuation) Rules, 1975 would be applicable - period in question is October, 1997, to June, 2000 - Held that:- the Revenue took into consideration sales made by the assessee to its customer and passed orders on that basis. However, it transpires that sale of goods to the said Goan company by the assessee was only up to June, 1997. Thereafter, no supplies were made and, therefore, for the period in question, the price on which the sales were made to Goan company could not have been the basis. The Tribunal, on the other hand, found that during this period, there was a solitary sale transaction which was at ₹ 100 per k.g. in December, 1997. In these circumstances, since that was the only comparable price available with the Tribunal, we find nothing wrong in adopting that solitary sale as the basis for arriving at the valuation for the period in question as well. - Decided against the appellant
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