https://www.taxtmi.com/caselaws?id=269498 For captive-consumption valuation of ore concentrate under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, the assessable value must reflect the profit margin of the specific unit from which the goods are cleared, not the overall profit margin of the company. Profit or loss from other business activities is irrelevant to this valuation exercise, and balance-sheet profits for the year cannot replace the unit-wise profit element attributable to the transferred goods. The Tribunal applied the same principle earlier accepted in the assessee's own case and confirmed that only the profit linked to the concerned captive-consumption unit is material. en-us Fri, 22 May 2015 00:00:00 +0530 Tue, 15 Dec 2015 22:03:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269498 For captive-consumption valuation of ore concentrate under Rule 6(b)(ii) of the Central Excise Valuation Rules, 1975, the assessable value must reflect the profit margin of the specific unit from which the goods are cleared, not the overall profit margin of the company. Profit or loss from other business activities is irrelevant to this valuation exercise, and balance-sheet profits for the year cannot replace the unit-wise profit element attributable to the transferred goods. The Tribunal applied the same principle earlier accepted in the assessee's own case and confirmed that only the profit linked to the concerned captive-consumption unit is material. Case-Laws Central Excise Fri, 22 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269498