https://www.taxtmi.com/highlights?id=42151 Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of clause (i) and not in terms of clause (ii), (iii) or (iv), for the purpose of valuation of goods cleared to sister concern the valuation cannot be done in terms of Rule 9 en-us Sat, 20 Oct 2018 09:56:56 +0530 Sat, 20 Oct 2018 09:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42151 Valuation - sister concern was captively consuming the goods - inter-connected units - Since the appellants and their sister concerns are related persons in term of clause (i) and not in terms of clause (ii), (iii) or (iv), for the purpose of valuation of goods cleared to sister concern the valuation cannot be done in terms of Rule 9 Highlights Central Excise Sat, 20 Oct 2018 09:56:56 +0530 https://www.taxtmi.com/highlights?id=42151