https://www.taxtmi.com/caselaws?id=87430 Captively consumed goods under Rule 6(b)(i) must be valued on the basis of comparable goods, and not automatically on the wholesale selling price of identical goods sold to outside buyers. Where the assessee specifically claims deductions for packing, advertisement and other expenditure included in the outside sale price, that plea must be examined before final valuation. An order applying Rule 4 instead of the correct captive-consumption provision could not be sustained, and the matter was remanded for fresh determination by the Commissioner (Appeals) in accordance with law. en-us Mon, 27 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87430 Captively consumed goods under Rule 6(b)(i) must be valued on the basis of comparable goods, and not automatically on the wholesale selling price of identical goods sold to outside buyers. Where the assessee specifically claims deductions for packing, advertisement and other expenditure included in the outside sale price, that plea must be examined before final valuation. An order applying Rule 4 instead of the correct captive-consumption provision could not be sustained, and the matter was remanded for fresh determination by the Commissioner (Appeals) in accordance with law. Case-Laws Central Excise Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87430