2001 (8) TMI 833

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..... nt. [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in this case is as to what is the price to be adopted for goods captively consumed when sales of identical goods by the same assessee also take place. It is the contention of the appellant against the duty demand confirmed on the ground that the sale price to outside customer is to be adopted for captive consum .....

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..... adopting different price for captive consumption than the price at which they sold the goods to outside customers. 2. The ld. Departmental Representative Shri Jain says that the question of application of Central Excise Valuation Rules does not arise as the rules will apply only to goods covered under Sec. 4(1)(b) of the Central Excise Act. Since the present case is covered under Sec. 4(1)(a) w .....

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..... mal price in terms of Sec. 4(1)(a) is available, a separate price for goods captively consumed based on Rule 6 of the Valuation Rules cannot be adopted for the purpose of assessment of such goods. There are other orders of the Tribunal holding the same view. Following the ratio of H.M.T. decision supra, we hold that the department is correct in adopting the price at which the bulk drug was sold to .....

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