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The Hindustan Spinning & Weaving Mills Ltd Versus Commissioner of Central Excise, Mumbai-IV

2016 (1) TMI 1131 - CESTAT MUMBAI

Valuation - yarn falling under Heading Nos. 5203, 5204, 5504 and 5506 of the Central Excise Tariff Act, 1985 - captive consumption - comparable value - assessable value in terms of Rule 6(b)(1) of the Central Excise (Valuation) Rules - whether the ya .....

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djust the cost which is incurred and mentioned in process (v) and (vi) of the sales in selling cost. Since this benefit is wrongly denied to the appellant by all the authorities below, the case remanded back to the adjudicating authority - Matter .....

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uty - appeal allowed - decided in favor of appellant. - E/2479/05-Mum - A/85349/16/EB - Dated:- 7-1-2016 - Mr. Ramesh Nair, Member (Judicial) and Mr. Raju, Member (Technical) Shri D.B. Shroff, Sr. Advocate with Shri Rakesh Mandavkar, Consultant for t .....

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that the appellant is engaged in the manufacture of various type of yarn falling under Heading Nos. 5203, 5204, 5504 and 5506 of the Central Excise Tariff Act, 1985. Such yarns are captively consumed and also sold in the market. The dispute raised by .....

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Rule 6(b)(1) of the Central Excise (Valuation) Rules, 1975. The appellant to arrive at the assessable value in terms of Rule 6(b)(1) of the Central Excise (Valuation) Rules, claimed certain deductions. However, in the adjudication, without allowing t .....

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appellant on the identical issue for a different period, the Hon ble Supreme Court remanded the matter to the adjudicating authority by holding that the appellant shall be entitle to adjust the cost which is incurred and mentioned in process (v) and .....

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