https://www.taxtmi.com/caselaws?id=85805 Where goods were captively consumed but also sold to independent buyers at contemporaneous prices, valuation was required to be based on the comparable sale price of similar goods under Rule 6(b)(1) of the Valuation Rules. The availability of an actual market price for similar goods made that basis the proper measure, rather than the alternative method pressed by the assessee under Rule 6(b)(2). The appellate finding adopting the sale price range for outside sales was upheld, and the appeal was dismissed. en-us Wed, 18 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 12:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85805 Where goods were captively consumed but also sold to independent buyers at contemporaneous prices, valuation was required to be based on the comparable sale price of similar goods under Rule 6(b)(1) of the Valuation Rules. The availability of an actual market price for similar goods made that basis the proper measure, rather than the alternative method pressed by the assessee under Rule 6(b)(2). The appellate finding adopting the sale price range for outside sales was upheld, and the appeal was dismissed. Case-Laws Central Excise Wed, 18 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85805