2000 (8) TMI 689

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..... r : J.H. Joglekar, Member (T)]. We have heard Shri K.M. Patwari, ld. DR for the appellants and Shri M.H. Patil for the respondents. 2. The respondents assessee manufacture yarn, a part of which is sold and bulk of it is captively consumed. For valuation of goods captively consumed, Rule 6(b) of the Central Excise (Valuation) Rules, 1975 comes into play. The text is as under :- Where the .....

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..... goods; In terms of sub-clause (I) that value should be adopted at which the same goods are sold outside. If there are no sales then in terms of sub-clause (ii) the cost construction method is to be adopted. The Assistant Commissioner adopted the second alternative. The Commissioner (Appeals) in the impugned order held that where the evidence of sale to outsiders was available, that value should .....

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