1997 (12) TMI 505

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.... Shankar, Member (T)]. - Respondent absent. 2. The issue for decision in this appeal, by the Collector, is whether in arriving at the assessable value of laminated aluminium foils manufactured and captively consumed by it, in terms of Rule 6(b) of the Valuation Rules, the duty paid on the unlaminated foils, which is an input, is to be included or not. The Collector, in the order impugned i....

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....n the raw material or components under Rule 56A will have to be deducted. The issue in the Kirloskar Brothers case was not this. It was whether the credit of the duty paid on electric motors which formed part of monobloc pumps could be deducted from the assessable value of such pumps. That case will not have any application to the facts of the present case. The value in that case was to be determi....