https://www.taxtmi.com/caselaws?id=110165 Duty on captively consumed polypropylene yarn had to be recalculated by giving credit for duty already paid at the narrow woven fabric stage, so the intermediate product was not subjected to double burden; the assessee remained liable only for any balance duty after such adjustment. The departmental valuation of the captively consumed yarn on the basis of sales to independent buyers was upheld because no material was produced to show that the captive yarn was qualitatively different from the yarn sold to outside buyers. The article therefore affirms adjustment for prior duty paid on the finished product, while also confirming that a challenge to valuation must be supported by evidence of non-comparable goods. 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 Duty on captively consumed polypropylene yarn had to be recalculated by giving credit for duty already paid at the narrow woven fabric stage, so the intermediate product was not subjected to double burden; the assessee remained liable only for any balance duty after such adjustment. The departmental valuation of the captively consumed yarn on the basis of sales to independent buyers was upheld because no material was produced to show that the captive yarn was qualitatively different from the yarn sold to outside buyers. The article therefore affirms adjustment for prior duty paid on the finished product, while also confirming that a challenge to valuation must be supported by evidence of non-comparable goods. Case-Laws Central Excise Thu, 09 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110165