https://www.taxtmi.com/forum/issue?id=109222 Where excisable goods are manufactured, sent to a warehouse and sold there at the same factory-set price without price variation or further manufacture or transfer, CAS-4 certification is not required because Rule 7 and Rule 8 of the Central Excise Valuation Rules and the nearest-point-in-time valuation principle are not engaged; however, the department may still request a Cost Structure Certificate for cross-verification to check for potential revenue leakage. en-us Wed, 30 Sep 2015 09:31:50 +0530 Thu, 23 Jan 2025 15:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109222 Where excisable goods are manufactured, sent to a warehouse and sold there at the same factory-set price without price variation or further manufacture or transfer, CAS-4 certification is not required because Rule 7 and Rule 8 of the Central Excise Valuation Rules and the nearest-point-in-time valuation principle are not engaged; however, the department may still request a Cost Structure Certificate for cross-verification to check for potential revenue leakage. Discussion-Forum Central Excise Wed, 30 Sep 2015 09:31:50 +0530 https://www.taxtmi.com/forum/issue?id=109222