https://www.taxtmi.com/caselaws?id=124211 In valuation of polyester texturised yarn captively consumed in the manufacture of twisted yarn, the Tribunal stated that the sale price of similar goods cleared for home consumption could be used under Rule 6(b)(1) only after proper adjustments. It followed earlier authority that packing expenses relating to goods sold from the factory are not includible when valuing goods captively consumed, and comparable outward expenses had to be excluded from the assessable value. On that basis, the Revenue's valuation including packing-related s was held unsustainable, and the appeal was allowed with the impugned order set aside in favour of the assessee. en-us Mon, 18 Jun 2007 00:00:00 +0530 Wed, 26 Sep 2012 17:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124211 In valuation of polyester texturised yarn captively consumed in the manufacture of twisted yarn, the Tribunal stated that the sale price of similar goods cleared for home consumption could be used under Rule 6(b)(1) only after proper adjustments. It followed earlier authority that packing expenses relating to goods sold from the factory are not includible when valuing goods captively consumed, and comparable outward expenses had to be excluded from the assessable value. On that basis, the Revenue's valuation including packing-related s was held unsustainable, and the appeal was allowed with the impugned order set aside in favour of the assessee. Case-Laws Central Excise Mon, 18 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124211