TMI Blog2011 (1) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... reasons to interfere with the impugned order, the same are confirmed, appeals filed by the Revenue are rejected. - E/3496 to 3498/03 - - - Dated:- 4-1-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri. K. Lal, SDR for appellant Shri. D.B. Shroff, Advocate for respondent Per: Ashok Jindal 1. The Revenue is in appeal. The short issue involved in these appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue. 2. On the other hand, Shri D.B. Shroff, Ld. Advocate for the respondents appeared and submitted that the issue is no more res integra and the same has been decided by this Tribunal in respondent's own case vide order No.515 516/WZB/2003 dated 25/03/2003 holding that the selling and distribution expenses are not to be includable in the assessable value of the goods captively consumed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their goods for captive consumption but in the matters in hand it is not so. On the other hand, the case laws cited by the Ld. Advocate of the respondents are squarely applicable to the facts of these matters, wherein it has been held that selling and distribution expenses shall not form part of assessable value when they are captively consumed by the assessee. 5. In view of the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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