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TMI Blog2008 (5) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Rakesh Kumar, Member (T)]. - This appeal by the Revenue is directed against order-in-appeal passed by Commissioner of Central Excise (Appeals), Jallandhar. Though the appeal came up for hearing on the point of stay, after hearing the parties for sometime, it appeared to us that the main appeal itself may be finally disposed off and we accordingly heard the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BOPP film, used for production of reprocessed granules on the basis of the value at which the damaged BOPP film was being cleared for home consumption, the Revenue is of the view that the duty liability on the captively consumed BOPP film should be on the value determined under Rule 8 of the Central Excise Valuation Rules, 2000 i.e. 110% of the cost of production. It is on this basis that show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Excise, Jallandhar vide his order dated 13-12-04 had held that the assessable value of the waste and scrap of BOPP film cleared for captive consumption shall be at par with the assessable value of the goods cleared for home consumption and this judgment was not challenged by the Revenue. Judgment of the Hon'ble Supreme Court in the case of CCE, Mumbai v Bigen Industries Ltd. reported in 2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m on captive consumption on the basis of 110% of the cost of production by invoking Rule 8 of the Central Excise Valuation Rules and this SCN was vacated by jurisdictional Commissioner vide order-in-original dated 30-12-04 and this order of the Commissioner was not challenged. Since the Commissioner's order was not challenged and the same has been accepted, there is no justification for raising du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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