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TMI Blog2018 (2) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent ORDER Per: (Dr.) Satish Chandra The present appeal is filed against the order in original No.30/COMM/DEHRADUN/2016 dated 24.06.2016 passed by the Commissioner, Central Excise, Dehradun. 2. Brief facts of the case are that the appellant are engaged in the manufacture of structures of transmission line. On 09.05.2013, a search was conducted at the business premises of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidering the rival submission, we are of the view that the zinc was lying in the tank which is raw material. In the impugned order, there is no reference regarding the zinc which was lying in the tank. During the course of argument, it is submitted that six months before the computation of the raw material was also made where the element of the zinc was considered. When it is so, then we set asi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erial available on record, it appears that the identical issue has come up before the Tribunal in the case of Bharat Sanchar Nigam Ltd. Vs. CCE, Raipur (Final Order No.56901/2017 dt. 28.09.17) where it was observed that- "4. After hearing both sides and on perusal of material available on record, it appears that for the earlier period, the issue has come up before the Tribunal in assessee's own ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e value shall be determined using reasonable means consistent with the principles and general provisions of the said rules and sub -section (1) of Section 4 of the Central Excise Act." Since the goods are not consumed in the production or manufacture of other articles, the question of ascertaining the value by referring to the cost of the product or manufacture of such goods would not arise. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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