https://www.taxtmi.com/caselaws?id=127896 Inter-unit clearances of PSC pipes between concerns with common partners were not eligible for captive-consumption valuation because the receiving unit did not use the goods to manufacture another article. Value therefore had to be redetermined under the residual best-judgment mechanism under the applicable valuation rules and Section 4, and the matter was remanded for fresh adjudication. The demand for April 1998 to December 1998 was also held time-barred because earlier notices on identical facts had already been issued within limitation, the relevant facts were known to the department, and suppression could not be invoked to extend limitation. en-us Tue, 26 May 2009 00:00:00 +0530 Fri, 22 Mar 2013 15:38:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127896 Inter-unit clearances of PSC pipes between concerns with common partners were not eligible for captive-consumption valuation because the receiving unit did not use the goods to manufacture another article. Value therefore had to be redetermined under the residual best-judgment mechanism under the applicable valuation rules and Section 4, and the matter was remanded for fresh adjudication. The demand for April 1998 to December 1998 was also held time-barred because earlier notices on identical facts had already been issued within limitation, the relevant facts were known to the department, and suppression could not be invoked to extend limitation. Case-Laws Central Excise Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127896