https://www.taxtmi.com/caselaws?id=349036 Inter-unit clearances within the same company, made without sale, are valued under Rule 8 of the Central Excise Valuation Rules at 110% of the CAS-4 determined value. Prices charged to independent buyers cannot replace that prescribed valuation where duty has been paid on the Rule 8 basis. The analysis also identifies revenue neutrality because duty paid by the sending unit is available as credit to the receiving unit. Consequently, a differential-duty demand based on independent-buyer prices is unsustainable. en-us Fri, 11 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349036 Inter-unit clearances within the same company, made without sale, are valued under Rule 8 of the Central Excise Valuation Rules at 110% of the CAS-4 determined value. Prices charged to independent buyers cannot replace that prescribed valuation where duty has been paid on the Rule 8 basis. The analysis also identifies revenue neutrality because duty paid by the sending unit is available as credit to the receiving unit. Consequently, a differential-duty demand based on independent-buyer prices is unsustainable. Case-Laws Central Excise Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349036