https://www.taxtmi.com/caselaws?id=165776 The court determined that the assessable value for ammonia gas consumed internally by a company should be based on the price charged to dealers, not D.G.S. & D. The judgment rejected using prices from other manufacturers for comparison, emphasizing the company's own goods. The application of Valuation Rules led to setting the assessable value equal to the price charged to dealers, overturning the Appellate Collector's decision. The Central Government upheld this decision after issuing a show cause notice, confirming the Asstt. Collector's initial assessment approach. en-us Fri, 09 Jan 1981 00:00:00 +0530 Mon, 11 Aug 2014 18:06:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165776 The court determined that the assessable value for ammonia gas consumed internally by a company should be based on the price charged to dealers, not D.G.S. & D. The judgment rejected using prices from other manufacturers for comparison, emphasizing the company's own goods. The application of Valuation Rules led to setting the assessable value equal to the price charged to dealers, overturning the Appellate Collector's decision. The Central Government upheld this decision after issuing a show cause notice, confirming the Asstt. Collector's initial assessment approach. Case-Laws Central Excise Fri, 09 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165776