https://www.taxtmi.com/caselaws?id=344536 Inter-unit clearances were valued on the assessee's cost construction basis because the higher price at which a small portion of the goods was later sold as replacement spares did not provide a proper comparable for all transfers. The bulk of the goods was captively consumed in manufacture, and the valuation rules allowed cost construction where a reliable comparable value was unavailable. The sporadic resale price of the minority quantity could not justify rejection of the declared assessable value for the remaining clearances, so the assessee's valuation method was upheld. en-us Tue, 13 Jun 2017 00:00:00 +0530 Mon, 30 Apr 2018 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344536 Inter-unit clearances were valued on the assessee's cost construction basis because the higher price at which a small portion of the goods was later sold as replacement spares did not provide a proper comparable for all transfers. The bulk of the goods was captively consumed in manufacture, and the valuation rules allowed cost construction where a reliable comparable value was unavailable. The sporadic resale price of the minority quantity could not justify rejection of the declared assessable value for the remaining clearances, so the assessee's valuation method was upheld. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344536