1999 (10) TMI 505 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed the appeal filed by the Department regarding the determination of value for goods captively consumed. The Tribunal upheld the Commissioner (Appeals) decision, stating that the quality of yarn should be the same when comparing values, and since there was no evidence of similarity between the yarn manufactured by the assessee and Abohar Mills, the comparison was not justified.