https://www.taxtmi.com/caselaws?id=116403 The Appellate Tribunal CESTAT, Mumbai allowed the appeals for remand in a case concerning the valuation of goods for captive consumption, specifically capacitors transferred within the same industrial estate. The tribunal emphasized the need for normal prices for captive consumption goods equivalent to those for independent buyers, considering quantity discounts and admissible forms of discounts. The concept of revenue neutrality and duty demands within the industrial estate were crucial factors. The decision highlighted the complexity of excise duty valuation in cases of captive consumption, guiding parties on assessment criteria and procedural steps for remand proceedings. en-us Fri, 15 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 11:48:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116403 The Appellate Tribunal CESTAT, Mumbai allowed the appeals for remand in a case concerning the valuation of goods for captive consumption, specifically capacitors transferred within the same industrial estate. The tribunal emphasized the need for normal prices for captive consumption goods equivalent to those for independent buyers, considering quantity discounts and admissible forms of discounts. The concept of revenue neutrality and duty demands within the industrial estate were crucial factors. The decision highlighted the complexity of excise duty valuation in cases of captive consumption, guiding parties on assessment criteria and procedural steps for remand proceedings. Case-Laws Central Excise Fri, 15 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116403