2014 (8) TMI 884

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....: Shri Yashpal Sharma, Authorized Representative (DR) PER : Archana Wadhwa The appellant is engaged in the manufacture of Poly Propylene Multi Filament Yarn as also in the manufacture of Narrow Woven Fabric. A part of the Poly Propylene Multi Filament Yarn was being sold by them to independent wholesale buyers and a substantial quantity of the same was being used captively for further manufa....

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....he assessable value on which they were selling the same to the other independent buyers. 4. The dispute in the present appeal relates to the valuation of the Poly Propylene Multi Filament Yarn, consumed captively in the manufacture of Narrow Woven Fabrics. Revenue entertained a view that the said yarn should be assessed to duty in terms of provisions of Rule 8 of the Central Excise (Valuation) ....