https://www.taxtmi.com/caselaws?id=216865 For goods cleared to a sister unit for captive consumption, assessable value was required to be determined by applying CAS-4, including by reference to the treatment of marketing, distribution and advertisement expenses. The Board Circular No. 692/08/2003-CX dated 13-2-2003 was treated as clarificatory and therefore retrospective in effect. On that basis, the valuation method for captively used goods was held to follow CAS-4, and the Revenue's challenge did not succeed. en-us Tue, 02 Aug 2011 00:00:00 +0530 Fri, 07 Sep 2012 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216865 For goods cleared to a sister unit for captive consumption, assessable value was required to be determined by applying CAS-4, including by reference to the treatment of marketing, distribution and advertisement expenses. The Board Circular No. 692/08/2003-CX dated 13-2-2003 was treated as clarificatory and therefore retrospective in effect. On that basis, the valuation method for captively used goods was held to follow CAS-4, and the Revenue's challenge did not succeed. Case-Laws Central Excise Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216865