https://www.taxtmi.com/caselaws?id=209273 Goods cleared to a sister unit for captive consumption were held not to be comparable with finished goods sold to unrelated buyers because the sister-unit goods underwent further processing. In the absence of departmental verification to prove identity or comparability, the wholesale sale price could not be used for valuation. Cost construction was therefore the proper basis for captive consumption clearances under the applicable excise valuation rule, and the department's challenge to that approach failed. en-us Wed, 09 Mar 2011 00:00:00 +0530 Wed, 24 Jul 2013 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209273 Goods cleared to a sister unit for captive consumption were held not to be comparable with finished goods sold to unrelated buyers because the sister-unit goods underwent further processing. In the absence of departmental verification to prove identity or comparability, the wholesale sale price could not be used for valuation. Cost construction was therefore the proper basis for captive consumption clearances under the applicable excise valuation rule, and the department's challenge to that approach failed. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209273