https://www.taxtmi.com/forum/issue?id=3510 Where parts are in retail packing and intended for sale to the ultimate consumer valuation is by MRP; where goods are not sold but used by the assessee in production the value is determined with reference to cost of manufacture with an uplift, and costing must be performed in accordance with CAS 4. en-us Thu, 20 Oct 2011 16:26:50 +0530 Thu, 23 Jan 2025 15:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3510 Where parts are in retail packing and intended for sale to the ultimate consumer valuation is by MRP; where goods are not sold but used by the assessee in production the value is determined with reference to cost of manufacture with an uplift, and costing must be performed in accordance with CAS 4. Discussion-Forum Central Excise Thu, 20 Oct 2011 16:26:50 +0530 https://www.taxtmi.com/forum/issue?id=3510