https://www.taxtmi.com/caselaws?id=91222 Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 permits valuation of captively consumed goods by reference to comparable goods manufactured by the assessee or another assessee, and goods from different workshops may be treated as comparable where appropriate. The proviso requires reasonable adjustments for relevant differences affecting value, including material characteristics, raw material costs, local conditions, and labour cost. Where such cost differentials are asserted, the valuation must be re-examined on the factual record to determine whether adjustments are needed before final assessable value is fixed. en-us Mon, 13 Jul 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91222 Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975 permits valuation of captively consumed goods by reference to comparable goods manufactured by the assessee or another assessee, and goods from different workshops may be treated as comparable where appropriate. The proviso requires reasonable adjustments for relevant differences affecting value, including material characteristics, raw material costs, local conditions, and labour cost. Where such cost differentials are asserted, the valuation must be re-examined on the factual record to determine whether adjustments are needed before final assessable value is fixed. Case-Laws Central Excise Mon, 13 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91222