2001 (8) TMI 937

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..... wri Shankar, Member (T)]. The question for consideration in this appeal is the value for assessment of nylon filament yarn manufactured and captively consumed by the appellant. The department has based such value on the price at which the appellant sold the yarn. It however did not accept the contention of the appellant that the yarn which was sold underwent processes to which the captively .....

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..... nd packed differently, its material characteristics should be affected. The department was therefore required to take into account these factors in determining the value of the captively consumed yarn. 3. Counsel for the appellant states that he will produce to the Commissioner (Appeals) data relating to the costs incurred on these processes, so as to enable him to arrive at the necessary value .....

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