https://www.taxtmi.com/caselaws?id=326166 The Tribunal held that in cases of inter-unit transfer of goods for captive consumption, the actual cost of production of raw material should be considered for determining the cost of production at the receiving unit. The notional loading for excise duty remittance by the transferring unit should not be included in the cost calculation for the receiving unit. The Tribunal overruled the conflicting decision of the Mumbai Bench and upheld the position taken by the Chennai Bench, clarifying the correct interpretation of Rule 8 of the Valuation Rules in such scenarios. en-us Fri, 12 Feb 2016 00:00:00 +0530 Mon, 09 May 2016 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326166 The Tribunal held that in cases of inter-unit transfer of goods for captive consumption, the actual cost of production of raw material should be considered for determining the cost of production at the receiving unit. The notional loading for excise duty remittance by the transferring unit should not be included in the cost calculation for the receiving unit. The Tribunal overruled the conflicting decision of the Mumbai Bench and upheld the position taken by the Chennai Bench, clarifying the correct interpretation of Rule 8 of the Valuation Rules in such scenarios. Case-Laws Central Excise Fri, 12 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326166