TMI Blog2016 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at comparable value or the assessable value after claiming deductions? - Held that: - the decision in the case of assessee's own case [2015 (3) TMI 1044 - SUPREME COURT] apply where it was held that the appellant shall be entitle to adjust 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Central Excise, Mumbai-IV. 2. The fact of the case is 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 the department is that the goods which was captively consumed, should be valued as per co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding that the appellant shall be entitle to adjust 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, for this purpose, remanded the case back to the adjudicating authority. Thus the Honble Supreme Court in principle allowed the adjustment of cost on the basis of data pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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