https://www.taxtmi.com/caselaws?id=86220 In valuing captively consumed intermediate goods under Rule 6(b)(ii), the profit margin of the finished product may be relevant, but only as a fact-sensitive guide. The text states that the notional profit for the intermediate product must reflect the cost structure, product differences and any necessary adjustment, and the finished product margin cannot be applied mechanically as a fixed rule where the goods are not comparable. On the facts noted, adoption of a 30.89% notional profit margin for printing ink was not accepted and the margin was reduced to 20%. en-us Fri, 10 Jan 1997 00:00:00 +0530 Tue, 16 Aug 2011 15:28:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86220 In valuing captively consumed intermediate goods under Rule 6(b)(ii), the profit margin of the finished product may be relevant, but only as a fact-sensitive guide. The text states that the notional profit for the intermediate product must reflect the cost structure, product differences and any necessary adjustment, and the finished product margin cannot be applied mechanically as a fixed rule where the goods are not comparable. On the facts noted, adoption of a 30.89% notional profit margin for printing ink was not accepted and the margin was reduced to 20%. Case-Laws Central Excise Fri, 10 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86220