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2015 (8) TMI 1271
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....i S.J. Vyas, Advocate For the Respondent: Shri Alok Srivastava, Authorised Representative JUDGEMENT Per: P.K. Das After hearing both the sides and on perusal of the records, we find that the issue involved in this case is as to whether the clearance of POY made by the Appellant to their sister/own unit, by adopting the assessable value available with them in relation to the transaction....
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....ch was prevailing at that time, will have no application, where the goods are only partly sold under ex-factory basis and partly cleared for captive consumption. The Hon'ble Gujarat High Court in the case of Commissioner of Central Excise, Bhavnagar Vs Ultratech Cement Pvt. Ltd 2014 (302) ELT 334 (Guj.) dismissed the appeal filed by the Revenue. It has been held that the captive consumpt....