https://www.taxtmi.com/caselaws?id=260729 Captively consumed ammonia had to be valued under the captive-consumption valuation rule, and comparable goods sold outside the factory could be used only after reasonable adjustments for relevant differences such as quantity, transport, packing and other factors affecting value. The mere existence of external sales did not end the inquiry or permit unadjusted adoption of those prices. Because the earlier remand directions on the applicable valuation basis and comparable-decision guidance had not been properly applied, the matter required fresh determination on the correct legal basis and the valuation order was set aside for reconsideration. en-us Thu, 07 May 2015 00:00:00 +0530 Fri, 12 Feb 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260729 Captively consumed ammonia had to be valued under the captive-consumption valuation rule, and comparable goods sold outside the factory could be used only after reasonable adjustments for relevant differences such as quantity, transport, packing and other factors affecting value. The mere existence of external sales did not end the inquiry or permit unadjusted adoption of those prices. Because the earlier remand directions on the applicable valuation basis and comparable-decision guidance had not been properly applied, the matter required fresh determination on the correct legal basis and the valuation order was set aside for reconsideration. Case-Laws Central Excise Thu, 07 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260729