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Rashtriya Chemicals & Fertilizers Ltd Versus Commissioner of Central Excise, Mumbai - II

2015 (6) TMI 654 - CESTAT MUMBAI

Determination 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 factor .....

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(J),JJ. For the Appellant : Shri H G Dharmadhikari, Adv. For the Respondent : Shri V K Agarwal, Additional Commissioner (AR) ORDER Per: P.S. Pruthi: The appellant are in appeal against the impugned order dated 26/11/2004 passed by the Commissioner (Appeals). 2. The issue in this case is the determination of value of ammonia manufactured by the appellant, which is partly sold to dealers outside and partly consumed captively for the manufacture of fertilizers (which are exempted) and other chemica .....

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us judgments, namely, Ashok Leyland Ltd. vs. Collector 2002 (146) ELT 503 (SC); Government of India vs. Madras Rubber Factory 1995 (77) ELT 433 (SC); IDL Chemicals vs. Collector 1997 (92) ELT 289 (SC). 3. Heard both the sides and considered the submissions. 4. We find that this dispute dates back to the period 1975 to 1981. In the earlier round of litigation, the Tribunal vide order No. 3381-3382/96-A dated 19/12/1996 had remanded the case to the Commissioner (Appeals) with the directions, inter .....

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sel, it was held by the hon'ble apex Court in the case of Escorts Ltd. vs. Commissioner of Central Excise 2004 (173) ELT 113 (SC), that courts should not place reliance on decisions without discussing as to how the factual situation fits in with the facts of the decision on which reliance is placed. We find that, in the present case, this is exactly what has happened. The facts are not being considered in relation to the law. The law provides that where the goods are not sold but are captive .....

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