https://www.taxtmi.com/caselaws?id=348416 Where goods are cleared from one unit to another and only a small portion is later sold as spares at a higher price, that isolated spare-sale price cannot automatically be used to value the entire inter-unit clearances when the bulk is captively consumed in further manufacture. The assessee's cost-construction basis was not shown to be untenable, so the department's attempt to substitute the higher spare-sale price for the balance clearances was unjustified. The valuation method adopted by the assessee was therefore upheld and the demand did not survive. en-us Thu, 15 Jun 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348416 Where goods are cleared from one unit to another and only a small portion is later sold as spares at a higher price, that isolated spare-sale price cannot automatically be used to value the entire inter-unit clearances when the bulk is captively consumed in further manufacture. The assessee's cost-construction basis was not shown to be untenable, so the department's attempt to substitute the higher spare-sale price for the balance clearances was unjustified. The valuation method adopted by the assessee was therefore upheld and the demand did not survive. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348416