https://www.taxtmi.com/caselaws?id=87990 Captively consumed rigid plastic strips were required to be valued under Rule 6(b)(i) of the Central Excise Valuation Rules by reference to the price at which similar goods were sold by the assessee or others. Where the assessee also sold the same goods in the market, that actual sale price was the proper valuation basis. A claimed bulk-purchase discount could be applied only if supported by real evidence of sales to industrial consumers in the stated quantities; in the absence of such proof, the discount remained notional. The lower authority's valuation was therefore upheld. en-us Wed, 01 Jan 1997 00:00:00 +0530 Wed, 14 Sep 2011 12:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87990 Captively consumed rigid plastic strips were required to be valued under Rule 6(b)(i) of the Central Excise Valuation Rules by reference to the price at which similar goods were sold by the assessee or others. Where the assessee also sold the same goods in the market, that actual sale price was the proper valuation basis. A claimed bulk-purchase discount could be applied only if supported by real evidence of sales to industrial consumers in the stated quantities; in the absence of such proof, the discount remained notional. The lower authority's valuation was therefore upheld. Case-Laws Central Excise Wed, 01 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87990