https://www.taxtmi.com/caselaws?id=114102 Captive-consumption valuation of slurry and naphtha on a cost-construction basis was examined in the context of a remand order. The record indicated that the assessee had repeatedly sought the cost audit report, that it was not supplied, and that the original authority had accepted price lists supported by Chartered Accountant certificates. The remand was unsustainable because it extended beyond the Department's grievance by directing a fresh special cost audit for a later period, even though the relevant period was earlier and the factory had closed, and because it did not address other valuation issues or give reasons for requiring another audit. The assessee succeeded. en-us Tue, 24 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114102 Captive-consumption valuation of slurry and naphtha on a cost-construction basis was examined in the context of a remand order. The record indicated that the assessee had repeatedly sought the cost audit report, that it was not supplied, and that the original authority had accepted price lists supported by Chartered Accountant certificates. The remand was unsustainable because it extended beyond the Department's grievance by directing a fresh special cost audit for a later period, even though the relevant period was earlier and the factory had closed, and because it did not address other valuation issues or give reasons for requiring another audit. The assessee succeeded. Case-Laws Central Excise Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114102