https://www.taxtmi.com/caselaws?id=104827 In valuing captively consumed goods for central excise, a cum-duty price cannot be adopted without first excluding the excise duty element where duty is embedded in that price. The Tribunal applied the Supreme Court principle that duty must be deducted from the cum-duty consideration to arrive at the correct excisable value. The valuation of the captively consumed goods therefore required reconsideration, and the original authority was directed to re-determine value and duty afresh after giving the appellants a hearing. en-us Tue, 16 Apr 2002 00:00:00 +0530 Thu, 01 Mar 2012 14:58:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104827 In valuing captively consumed goods for central excise, a cum-duty price cannot be adopted without first excluding the excise duty element where duty is embedded in that price. The Tribunal applied the Supreme Court principle that duty must be deducted from the cum-duty consideration to arrive at the correct excisable value. The valuation of the captively consumed goods therefore required reconsideration, and the original authority was directed to re-determine value and duty afresh after giving the appellants a hearing. Case-Laws Central Excise Tue, 16 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104827