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2016 (1) TMI 1131 - CESTAT MUMBAI

2016 (1) TMI 1131 - CESTAT MUMBAI - TMI - 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 yarn to be valued 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 hel .....

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n to form basis for recalculation of the duty - 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 the Appellant Shri N.N. Prabhu Desai, Supdt. A.R. for the Respondent ORDER The appeal is directed against Order-in-Appeal No. BR/55/M-IV/2004 dated 19/04/2005 passed by the Commissioner (Appeals), Central Exci .....

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9 of Central Excise Rules, 1944 read with 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 the deduction, decided the case on the basis of value of comparable goods which was sold in the market. 3. Shri D.B. Shroff, Ld. Sr. Advocate with Shri Rakesh Mandavkar, Ld. Consultant appeared on behalf of th .....

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