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COMMISSIONER OF CENTRAL EXCISE, THANE Versus M/s. ESSEL PROPACK LTD.

2016 (8) TMI 708 - SUPREME COURT

Valuation - 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 .....

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e 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  .....

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ion as well. - Decided against the appellant - Civil Appeal No. 4386/2008 - Dated:- 22-7-2016 - A.K. SIKRI AND ROHINTON FALI NARIMAN JJ Mr. K. Radhakrishnan, Sr. Adv., Ms. Binu Tamta, Adv., Ms. Nisha Bagchi, Adv., Mr. Rajiv Singh, Adv., Mr. B. Krishn .....

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ty was payable by the respondent-assessee. The period in question is October, 1997, to June, 2000. The assessee had filed the returns on the basis of Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 (hereinafter referred to as 'Rules&# .....

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the valuation. The Revenue took into consideration sales made by the assessee to its customer known as M/s. Courtaulds Packaging (India) Pvt. Ltd., Goa, and passed orders dated 30.12.1998 on that basis. However, it transpires that sale of goods to th .....

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