https://www.taxtmi.com/caselaws?id=97825 Where the existence of a factory gate sale price for bulk pesticides was disputed, valuation could not rest automatically on depot sale price alone; the correct method depended on the proved factual position, including whether the goods were sold in bulk at the factory gate and whether repacking amounted to manufacture. Rule 6(b)(ii) of the Valuation Rules was considered capable of application where excisable goods were used on behalf of the assessee in the production of other articles. Because the record did not conclusively establish the factual basis for choosing the valuation method, the matter was remanded for de novo verification and fresh adjudication. en-us Fri, 27 Apr 2001 00:00:00 +0530 Wed, 18 Jan 2012 12:10:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97825 Where the existence of a factory gate sale price for bulk pesticides was disputed, valuation could not rest automatically on depot sale price alone; the correct method depended on the proved factual position, including whether the goods were sold in bulk at the factory gate and whether repacking amounted to manufacture. Rule 6(b)(ii) of the Valuation Rules was considered capable of application where excisable goods were used on behalf of the assessee in the production of other articles. Because the record did not conclusively establish the factual basis for choosing the valuation method, the matter was remanded for de novo verification and fresh adjudication. Case-Laws Central Excise Fri, 27 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97825