https://www.taxtmi.com/caselaws?id=204209 Rule 8 valuation does not automatically apply to goods transferred to a sister unit where similar goods are also sold to independent buyers. Valuation at 115% of production cost is unsustainable without showing that the transfer value was below the independent-buyer price. Revenue neutrality also prevents invocation of the extended limitation period where any additional duty paid by the supplying unit would be available as corresponding credit to the recipient unit. On these principles, the enhanced valuation and extended-period demand failed, and the impugned orders were set aside with consequential relief. en-us Fri, 24 Jun 2011 00:00:00 +0530 Mon, 11 Mar 2013 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204209 Rule 8 valuation does not automatically apply to goods transferred to a sister unit where similar goods are also sold to independent buyers. Valuation at 115% of production cost is unsustainable without showing that the transfer value was below the independent-buyer price. Revenue neutrality also prevents invocation of the extended limitation period where any additional duty paid by the supplying unit would be available as corresponding credit to the recipient unit. On these principles, the enhanced valuation and extended-period demand failed, and the impugned orders were set aside with consequential relief. Case-Laws Central Excise Fri, 24 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204209