https://www.taxtmi.com/forum/issue?id=4824 When identical goods are partly sold to independent buyers and partly stock-transferred for captive use, valuation for the transferred portion should follow the transaction value principle rather than a presumptive cost-based rule, because sales to independent buyers establish the market transaction value that governs valuation; cost-based valuation applies only where transfers are exclusively to related units. en-us Wed, 17 Oct 2012 18:12:47 +0530 Thu, 23 Jan 2025 15:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4824 When identical goods are partly sold to independent buyers and partly stock-transferred for captive use, valuation for the transferred portion should follow the transaction value principle rather than a presumptive cost-based rule, because sales to independent buyers establish the market transaction value that governs valuation; cost-based valuation applies only where transfers are exclusively to related units. Discussion-Forum Central Excise Wed, 17 Oct 2012 18:12:47 +0530 https://www.taxtmi.com/forum/issue?id=4824