1998 (7) TMI 333

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.... K. Srivastava, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President ]. -  This appeal is directed against order-in-original No. 76/89, dated 12-7-1989 passed by Additional Collector of Central Excise, Nagpur. 2.   Appellant, engaged in the manufacture of conductors, was also manufacturing aluminium strips from duty paid aluminium wire rods, captively consuming a ....

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....clared wholesale price was unacceptable and that assessable value of the goods captively consumed should have been determined under Rule 6(b)(ii) under Valuation Rules. Accordingly, notice was issued referring to the above facts and proposing demand of differential duty on assessable value determined under Rule 6(b)(ii) of the Valuation Rules. Though appellant resisted the notice on merits and on ....

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.... price of the input was less than the cum-duty price since the appellant was able to avail proforma credit of duty paid on the input. There is no case for the department that aluminium strips sold by the appellant were being sold at any price higher than the declared wholesale price or that the appellant was receiving any consideration in addition to the declared price. In these circumstances, the....