https://www.taxtmi.com/caselaws?id=97587 Valuation of captively consumed goods under Rule 6(b) of the Central Excise (Valuation) Rules, 1975 had to proceed first on the basis of comparable outside sales, and only where such value could not be determined, on cost of production or manufacture. The goods were partly sold and largely captively consumed, and the record showed some outside sales were available. At the stay stage, the Revenue did not place sufficient material to displace the impugned order, and the cited circular was noted to be subsequent to the relevant period. The stay application was therefore rejected. en-us Wed, 16 Aug 2000 00:00:00 +0530 Tue, 17 Jan 2012 13:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97587 Valuation of captively consumed goods under Rule 6(b) of the Central Excise (Valuation) Rules, 1975 had to proceed first on the basis of comparable outside sales, and only where such value could not be determined, on cost of production or manufacture. The goods were partly sold and largely captively consumed, and the record showed some outside sales were available. At the stay stage, the Revenue did not place sufficient material to displace the impugned order, and the cited circular was noted to be subsequent to the relevant period. The stay application was therefore rejected. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97587