https://www.taxtmi.com/caselaws?id=74219 Where the normal price under Section 4(1)(a) is available for goods sold in the open market, valuation of captively consumed goods cannot be shifted to Rule 6 on a lower or different basis. The fact that only a small part of production was sold openly did not change the character of that price as the normal price, absent any finding that it failed the statutory conditions. The assessee also did not establish a separate class of buyers or a different normal price for captive clearances. Rule 6 applies only when normal price is not ascertainable, so the open market sale price was correctly adopted for valuation. en-us Fri, 31 Jul 1987 00:00:00 +0530 Tue, 07 Jun 2011 14:56:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74219 Where the normal price under Section 4(1)(a) is available for goods sold in the open market, valuation of captively consumed goods cannot be shifted to Rule 6 on a lower or different basis. The fact that only a small part of production was sold openly did not change the character of that price as the normal price, absent any finding that it failed the statutory conditions. The assessee also did not establish a separate class of buyers or a different normal price for captive clearances. Rule 6 applies only when normal price is not ascertainable, so the open market sale price was correctly adopted for valuation. Case-Laws Central Excise Fri, 31 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74219