https://www.taxtmi.com/caselaws?id=84852 Captively consumed sulphuric acid may be valued under the comparable-goods method where the goods are similar in quality and characteristics, and mere differences in production scale or captive use do not by themselves require resort to cost of production plus profit. The valuation must, however, allow reasonable adjustment for any material effect of production volume on price, and that factual question was remitted for limited reconsideration. Transportation charges were not deductible under Section 4(2) because captive consumption involves no sale or delivery at a place other than the place of removal, so the statutory conditions were not met. en-us Mon, 16 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84852 Captively consumed sulphuric acid may be valued under the comparable-goods method where the goods are similar in quality and characteristics, and mere differences in production scale or captive use do not by themselves require resort to cost of production plus profit. The valuation must, however, allow reasonable adjustment for any material effect of production volume on price, and that factual question was remitted for limited reconsideration. Transportation charges were not deductible under Section 4(2) because captive consumption involves no sale or delivery at a place other than the place of removal, so the statutory conditions were not met. Case-Laws Central Excise Mon, 16 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84852