1999 (10) TMI 505

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : G.A. Brahma Deva, Member (J)]. This appeal arises out of and is directed against the order in appeal passed by the Commissioner (Appeals), Customs Central Excise, Ghaziabad. 2. The issue relates to determination of value in respect of the goods which was captively consumed. Arguing for the Revenue, Shri S.P. Rao, learned JDR submits that Rule 6(b) of the Valuation Rules, 1975 provides .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e is similar to that of yarn manufactured by the Abohar Mills. 4. We have considered the matter. We find that the position has been properly analysed by the Commissioner (Appeals) as can be seen from the impugned order while determining the value of the goods. The quality of yarn also should be the same as it was rightly argued on behalf of the assessee. In the absence of any evidence to show th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X