https://www.taxtmi.com/caselaws?id=98093 Captively consumed excisable goods may be valued under Rule 6(b) of the Valuation Rules, 1975 by reference to comparable goods only when comparability in quality and relevant characteristics is proved by evidence. The price of yarn manufactured by another assessee could not be adopted as the benchmark because there was no evidence that it matched the assessee's yarn in quality or other material attributes. The Commissioner (Appeals) was found to have correctly appreciated the record, and the comparison with M/s. Abohar Mills was held unjustified, with the assessee succeeding on valuation. en-us Wed, 13 Oct 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98093 Captively consumed excisable goods may be valued under Rule 6(b) of the Valuation Rules, 1975 by reference to comparable goods only when comparability in quality and relevant characteristics is proved by evidence. The price of yarn manufactured by another assessee could not be adopted as the benchmark because there was no evidence that it matched the assessee's yarn in quality or other material attributes. The Commissioner (Appeals) was found to have correctly appreciated the record, and the comparison with M/s. Abohar Mills was held unjustified, with the assessee succeeding on valuation. Case-Laws Central Excise Wed, 13 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98093