https://www.taxtmi.com/caselaws?id=110165 Excise duty on captively consumed polypropylene yarn must be adjusted against duty already paid on the resulting narrow woven fabrics, preventing a double duty burden on the same transaction. Liability is therefore limited to any balance remaining after that adjustment. Valuation of the captively consumed yarn may be based on sales to independent buyers where no evidence establishes that the yarn used internally differs qualitatively from the yarn sold externally. The departmental valuation method consequently remains applicable absent supporting material to displace comparability. en-us Thu, 09 Oct 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110165 Excise duty on captively consumed polypropylene yarn must be adjusted against duty already paid on the resulting narrow woven fabrics, preventing a double duty burden on the same transaction. Liability is therefore limited to any balance remaining after that adjustment. Valuation of the captively consumed yarn may be based on sales to independent buyers where no evidence establishes that the yarn used internally differs qualitatively from the yarn sold externally. The departmental valuation method consequently remains applicable absent supporting material to displace comparability. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110165