2001 (7) TMI 1023

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..... i Balasundaram, Member (J)]. The issue for decision in this case is as to what is the profit to be taken into account in determining assessable value of captively consumed goods under Rule 6(b)(ii) of Central Excise Valuation Rules whether it is the over all profit made from manufacture of all items or only the profit which the assessee would have normally earned if captively consumed good .....

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..... aluation Rules the profit to be taken into account is the profit that the assessee would have normally earned on sale of the goods under assessment, i.e. captively consumed goods. This decision has been followed in the case of Indian Shaving Products v. CCE, Jaipur, reported in 2001 (45) RLT 128 (CEGAT-Del.). In the light of the above decisions it is clear that the finding of the Adjudicating Auth .....

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