1999 (6) TMI 131

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....s. Shri K. Shiv Kumar, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The issue involved in all these appeals is the valuation of captively consumed goods. The appellants have been selling 20% of their production of the goods in question to Railways. The remaining 80% are captively consumed in the manufacture of other goods, which in turn, are also sold to the Rai....

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....terms of Rule 6 of Central Excise Valuation Rules, captively consumed goods are to be assessed at the value applicable to comparable goods which are sold. In the instant case, value of comparable goods, after deducting discount has been applied to captively consumed goods also. Shri Shiv Kumar, therefore, explains that the assessments are fully in terms of the provisions of Section 4(4)(d)(ii) and....