https://www.taxtmi.com/forum/issue?id=110832 When job-worked goods remain the principal manufacturer's property and are transferred to a unit of the principal for further manufacture, the transfer is treated as captive consumption and valuation should be determined under Rule 8 of the Central Excise (Valuation) Rules, 2000; the post 2012 expanded definition of "related person" supports this view, although conflicting tribunal authorities exist and practical consultation with the range officer is advised. en-us Wed, 24 Aug 2016 11:25:30 +0530 Thu, 23 Jan 2025 15:56:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110832 When job-worked goods remain the principal manufacturer's property and are transferred to a unit of the principal for further manufacture, the transfer is treated as captive consumption and valuation should be determined under Rule 8 of the Central Excise (Valuation) Rules, 2000; the post 2012 expanded definition of "related person" supports this view, although conflicting tribunal authorities exist and practical consultation with the range officer is advised. Discussion-Forum Central Excise Wed, 24 Aug 2016 11:25:30 +0530 https://www.taxtmi.com/forum/issue?id=110832