2005 (8) TMI 237

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....- This is an appeal against OIO 4/2004, dated 20-4-2004 passed by the Commissioner of Central Excise, Belgaum. 2. The brief facts of the case are as follows : The appellants manufacture various goods like Billets/Blooms/Rounds of Alloy and Non-alloy steel falling under Chapter 72 of the Central Excise Tariff Act, 1985. They clear the goods to various buyers. They also clear the goods to thei....

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....rred in ordering determination of value of excisable goods cleared to sister units under Rule 6(b)(ii) of the CE Valuation Rules, 1975 on the basis of Cost Construction Method arrived by the AD(Cost) for the period from 9/98 to 1/2000. (ii)     The value of comparable goods as provided under Rule 6(b)(i) of the CE Valuation Rules has not been rejected by the proper officer s....

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.... is to be determined on the basis of comparable goods in terms of Rule 6(b)(i). Revenue has not challenged this order. (vi)    The learned Commissioner has erroneously held that the appellants have manufactured goods on job work basis and that the value is to be determined on the basis of Rule 6(b)(ii). Such a finding is not correct on facts and also beyond the scope of the Show ....

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....characteristics of the goods to be assessed and of the comparable goods; (ii)     if the value cannot be determined under sub-clause (i), on the cost of production or manufacture including profits, if any, which the assessee would have normally earned on the sale of such goods; A perusal of the above Rule shows that when the value of comparable goods produced by the asses....