https://www.taxtmi.com/caselaws?id=202719 Comparable sales of the same captively consumed reinforced paper to independent buyers required valuation under rule 6(b)(i) of the Central Excise Valuation Rules, 1975. The smaller quantity sold compared with captive consumption did not justify ignoring the sale price, particularly where no favoured sales were alleged. The marginal difference between reels and sheets could be adjusted for labour charges in conversion, leaving the goods comparable. Accordingly, the comparable-instances method applied, the cost construction method under rule 6(b)(ii) was not warranted, and the assessee's valuation was upheld. en-us Tue, 24 Aug 2010 00:00:00 +0530 Thu, 27 Jan 2011 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202719 Comparable sales of the same captively consumed reinforced paper to independent buyers required valuation under rule 6(b)(i) of the Central Excise Valuation Rules, 1975. The smaller quantity sold compared with captive consumption did not justify ignoring the sale price, particularly where no favoured sales were alleged. The marginal difference between reels and sheets could be adjusted for labour charges in conversion, leaving the goods comparable. Accordingly, the comparable-instances method applied, the cost construction method under rule 6(b)(ii) was not warranted, and the assessee's valuation was upheld. Case-Laws Central Excise Tue, 24 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202719