1981 (1) TMI 263

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....ernment have examined the relevant records of the case and considered the points furnished by the petitioners in their reply to the show cause notice for review and at the time of personal hearing. 2. M/s. Fertilizer Corporation of India Ltd., Bombay (hereinafter called the party) manufacture ammonia gas falling under Tariff Item 14H of the Central Excise Tariff and sold the same to dealer....

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....tion instead of the price of the goods sold to D.G.S. & D. as the normal price of the goods in the one at which the dealers buy it whereas the price to D.G.S. &c D., though acceptable for assessment under Section 4, is however, a contract price and the goods at this price are available to D.G.S. & D. and to no one else. On the above grounds the Government held the tentative view that the assessabl....

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....gas, under Rule 6(b) of the Valuation Rules, the price to be adopted in the case of goods used for internal consumption is the price of similar goods sold by the manufacturers themselves or by any other assessee. 5. The Government observe that parts of the ammonia gas manufactured by the party is being sold and part is consumed within the factory and the goods so sold are sold to two diffe....