https://www.taxtmi.com/circulars?id=6836 Where inputs are cleared at the same price as received, the assessable value on which duty was first determined should be accepted for duty payment; transfers at the same price are treated similarly, and a different value is relevant only when the assessee sells the inputs at a price different from the purchase price. en-us Thu, 22 Dec 1988 00:00:00 +0530 Wed, 08 Jul 2009 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6836 Where inputs are cleared at the same price as received, the assessable value on which duty was first determined should be accepted for duty payment; transfers at the same price are treated similarly, and a different value is relevant only when the assessee sells the inputs at a price different from the purchase price. Circulars Central Excise Thu, 22 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6836