https://www.taxtmi.com/caselaws?id=102254 For valuation of captively consumed nylon filament yarn under Rule 6(b)(i), the value of comparable market sales had to be adjusted where the sold goods had undergone aging or reconditioning, rewinding into paper containers, and packing, while the captive goods had not. Those processing and packing differences were material to value determination, so a valuation based only on sale price without adjustment was not sustainable. The department's adopted valuation was therefore rejected. en-us Fri, 17 Aug 2001 00:00:00 +0530 Tue, 14 Feb 2012 12:26:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102254 For valuation of captively consumed nylon filament yarn under Rule 6(b)(i), the value of comparable market sales had to be adjusted where the sold goods had undergone aging or reconditioning, rewinding into paper containers, and packing, while the captive goods had not. Those processing and packing differences were material to value determination, so a valuation based only on sale price without adjustment was not sustainable. The department's adopted valuation was therefore rejected. Case-Laws Central Excise Fri, 17 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102254