https://www.taxtmi.com/caselaws?id=165800 Assessable value of captively consumed excisable goods had to be determined under Rule 6(b)(i) by reference to comparable goods, with reasonable adjustments for relevant differences. Rule 6(b)(ii) applied only where valuation under clause (i) was not ascertainable. Because the in-house goods and the outside supplier's goods were found to be similar and comparable, and no material displaced that finding, valuation could not be shifted to cost of production merely because the units operated on different scales. Resort to Rule 6(b)(ii) was therefore impermissible. en-us Tue, 14 Jul 1981 00:00:00 +0530 Tue, 12 Aug 2014 12:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165800 Assessable value of captively consumed excisable goods had to be determined under Rule 6(b)(i) by reference to comparable goods, with reasonable adjustments for relevant differences. Rule 6(b)(ii) applied only where valuation under clause (i) was not ascertainable. Because the in-house goods and the outside supplier's goods were found to be similar and comparable, and no material displaced that finding, valuation could not be shifted to cost of production merely because the units operated on different scales. Resort to Rule 6(b)(ii) was therefore impermissible. Case-Laws Central Excise Tue, 14 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165800