2011 (1) TMI 1025

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..... 1. The Revenue is in appeal. The short issue involved in these appeals is that whether the cost of selling and distribution expenses are to be included in the assessable value of the goods captively consumed by the assessee for further production or not. The Ld. DR submitted that in the appellant's own case vide order No.972/2003/WZB/C-III dated 11/06/2003 in Appeal No.E/2110/2002,  this Tr .....

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..... stribution expenses are not to be includable in the assessable value of the goods captively consumed by the respondents. Same view has been confirmed by the Hon'ble apex Court  in the appellant's own case reported as CCE, Pune Vs. Cadbury India Ltd., 2006 (200) ELT 353 (SC). He further submitted that as per the CAS-4 also the selling and distribution expenses are to be excluded from the asses .....

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..... t form part of assessable value when they are captively consumed by the assessee.  5. In view of the above discussion, we find that the appeals filed by the Revenue deserve no merits. Hence, we do not find any reasons to interfere with the impugned order, the same are confirmed. The appeals filed by the Revenue are rejected. (Pronounced in Court)
Case laws, Decisions, Judgements, Orde .....

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