https://www.taxtmi.com/caselaws?id=94989 Captively consumed goods cannot have notional profit added to assessable value where no actual profit was earned. The valuation rule permits inclusion of profit only on the basis of real profit, and the Tribunal's earlier decisions were treated as settling that position. Reliance on the cited Supreme Court decision did not displace that rule because it was not read as authorising notional profit. The challenge also failed on the procedural point that any grievance lay against the remand direction rather than only the consequential order, so the appeal was unsuccessful. en-us Wed, 18 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94989 Captively consumed goods cannot have notional profit added to assessable value where no actual profit was earned. The valuation rule permits inclusion of profit only on the basis of real profit, and the Tribunal's earlier decisions were treated as settling that position. Reliance on the cited Supreme Court decision did not displace that rule because it was not read as authorising notional profit. The challenge also failed on the procedural point that any grievance lay against the remand direction rather than only the consequential order, so the appeal was unsuccessful. Case-Laws Central Excise Wed, 18 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94989