1987 (2) TMI 220

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..... Respondent. [Order per : K.L. Rekhi, Member (T)]. - Rule 6(b) of the Central Excise (Valuation) Rules, 1975 requires that when excisable goods produced by a. manufacturer are not sold but are captively used by him and when the value of the comparable goods is also not available, the value of the goods captively consumed should be determined on the basis of cost of production or manufactur .....

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..... ribunal should decide their appeal on the basis of the written submissions. We have heard the learned representative of the department, perused the record and the written submissions of the appellants and considered the matter carefully. Rule 6(b), as aforesaid requires addition of the profit which the assessee would have normally earned on the sale of the goods. If an assessee has normally been .....

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