https://www.taxtmi.com/caselaws?id=89744 Where captively consumed laminations were not separately marketable and no independent sale price was available, the assessable value could be based on the profit margin of the corresponding final product. The lower authorities applied that approach because no material showed that such an adjustment was impermissible or that the notional profit margin on the laminations had to be lower than the final product's actual profit. The valuation method was therefore upheld for the intermediate goods. en-us Thu, 11 Dec 1997 00:00:00 +0530 Thu, 29 Sep 2011 15:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89744 Where captively consumed laminations were not separately marketable and no independent sale price was available, the assessable value could be based on the profit margin of the corresponding final product. The lower authorities applied that approach because no material showed that such an adjustment was impermissible or that the notional profit margin on the laminations had to be lower than the final product's actual profit. The valuation method was therefore upheld for the intermediate goods. Case-Laws Central Excise Thu, 11 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89744