https://www.taxtmi.com/caselaws?id=336873 The Tribunal ruled in favor of M/s. Blue Star Limited, holding that freight charges should not be included in the assessable value of goods cleared on a self basis. Valuation under Section 4(1)(b) read with Central Excise Valuation Rules, 2000 was deemed appropriate, with Rule 8 applying to the cost construction method at 115% of the cost of manufacturing. The decision was supported by the Ld. Commissioner (Appeals) and CBEC Circular No. 692/8/2003-CX, emphasizing valuation for captive consumption in accordance with CAS-4. The Tribunal dismissed the Revenue's appeals, upholding the respondent's valuation and setting aside the claims of undervaluation and duty short payment. en-us Tue, 20 Dec 2016 00:00:00 +0530 Tue, 14 Nov 2017 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336873 The Tribunal ruled in favor of M/s. Blue Star Limited, holding that freight charges should not be included in the assessable value of goods cleared on a self basis. Valuation under Section 4(1)(b) read with Central Excise Valuation Rules, 2000 was deemed appropriate, with Rule 8 applying to the cost construction method at 115% of the cost of manufacturing. The decision was supported by the Ld. Commissioner (Appeals) and CBEC Circular No. 692/8/2003-CX, emphasizing valuation for captive consumption in accordance with CAS-4. The Tribunal dismissed the Revenue's appeals, upholding the respondent's valuation and setting aside the claims of undervaluation and duty short payment. Case-Laws Central Excise Tue, 20 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336873