https://www.taxtmi.com/caselaws?id=101392 Valuation of captively consumed cotton yarn was upheld on the basis accepted by the lower authorities because Rule 6(b) permits different valuation methods according to the circumstances. The department failed to show that yarn sold after re-rolling into another form was comparable to the captively consumed yarn, and the chapter note treated the changed form as separately manufactured goods. On that footing, the sold yarn could not be used as the proper valuation benchmark, and the Revenue's challenge failed. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 16:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101392 Valuation of captively consumed cotton yarn was upheld on the basis accepted by the lower authorities because Rule 6(b) permits different valuation methods according to the circumstances. The department failed to show that yarn sold after re-rolling into another form was comparable to the captively consumed yarn, and the chapter note treated the changed form as separately manufactured goods. On that footing, the sold yarn could not be used as the proper valuation benchmark, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101392