https://www.taxtmi.com/caselaws?id=94492 Captively consumed goods were to be valued primarily on the basis of comparable goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, with reasonable adjustments for relevant differences such as material characteristics. Cost of production including profit applied only when value could not be determined under that clause. Because comparable goods were available and the assessment was made on that basis, the lower authority's valuation method was consistent with the rule and the Revenue's cost-based valuation approach was rejected. en-us Fri, 10 Dec 1999 00:00:00 +0530 Tue, 22 Nov 2011 18:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94492 Captively consumed goods were to be valued primarily on the basis of comparable goods under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975, with reasonable adjustments for relevant differences such as material characteristics. Cost of production including profit applied only when value could not be determined under that clause. Because comparable goods were available and the assessment was made on that basis, the lower authority's valuation method was consistent with the rule and the Revenue's cost-based valuation approach was rejected. Case-Laws Central Excise Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94492