https://www.taxtmi.com/caselaws?id=117789 The Tribunal held in favor of the appellant, a manufacturer of transmission towers, in a case concerning the valuation of goods for excise duty in internal transfers within the same company for captive consumption. Despite the specific rule not directly applying, the Tribunal applied the principle under Rule 11 of the Central Excise (Valuation) Rules, 2000, and found the method of apportioning total project costs reasonable for determining the assessable value. As a result, the Tribunal waived the pre-deposit requirement, emphasizing the fair assessment of excise duty obligations in similar scenarios. en-us Mon, 20 Mar 2006 00:00:00 +0530 Tue, 26 Jun 2012 15:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117789 The Tribunal held in favor of the appellant, a manufacturer of transmission towers, in a case concerning the valuation of goods for excise duty in internal transfers within the same company for captive consumption. Despite the specific rule not directly applying, the Tribunal applied the principle under Rule 11 of the Central Excise (Valuation) Rules, 2000, and found the method of apportioning total project costs reasonable for determining the assessable value. As a result, the Tribunal waived the pre-deposit requirement, emphasizing the fair assessment of excise duty obligations in similar scenarios. Case-Laws Central Excise Mon, 20 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117789