https://www.taxtmi.com/caselaws?id=91844 Captively consumed goods were to be valued by reference to comparable goods sold in the market under the valuation rules, and no separate quantity discount could be claimed for the captive clearances themselves because there was no sale of those goods. The assessable value was therefore correctly taken from comparable sold goods after deducting the discount actually applicable to those sold goods, and the additional discount claim was rejected. en-us Tue, 08 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 14:38:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91844 Captively consumed goods were to be valued by reference to comparable goods sold in the market under the valuation rules, and no separate quantity discount could be claimed for the captive clearances themselves because there was no sale of those goods. The assessable value was therefore correctly taken from comparable sold goods after deducting the discount actually applicable to those sold goods, and the additional discount claim was rejected. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91844