https://www.taxtmi.com/caselaws?id=102918 For captively consumed laminated aluminium foils valued under Rule 6(b), duty paid on unlaminated foils used as inputs was not required to be added to the assessable value where proforma credit under Rule 56A was available. The analysis treats Union Carbide as governing authority for deducting duty paid on raw material or components in such valuation, distinguishes Kirloskar Brothers as involving a different factual setting and valuation under Section 4, and relies on Dai Ichi Karkaria as confirming the same principle in the Modvat context. The challenge to exclusion of the input duty therefore failed. en-us Mon, 15 Dec 1997 00:00:00 +0530 Thu, 16 Feb 2012 18:26:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102918 For captively consumed laminated aluminium foils valued under Rule 6(b), duty paid on unlaminated foils used as inputs was not required to be added to the assessable value where proforma credit under Rule 56A was available. The analysis treats Union Carbide as governing authority for deducting duty paid on raw material or components in such valuation, distinguishes Kirloskar Brothers as involving a different factual setting and valuation under Section 4, and relies on Dai Ichi Karkaria as confirming the same principle in the Modvat context. The challenge to exclusion of the input duty therefore failed. Case-Laws Central Excise Mon, 15 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102918