https://www.taxtmi.com/caselaws?id=371844 Where the same goods are sold in the market and also consumed captively, their assessable value may be based on the price of comparable goods sold by the assessee under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. The availability of a comparable market price makes that method the proper basis for valuation, and the assessee's alternative method is not accepted on that footing. The stated principle aligns with the Supreme Court view that captive consumption should be valued by reference to comparable sale price when such a price exists. en-us Thu, 18 Oct 2018 00:00:00 +0530 Wed, 12 Dec 2018 18:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371844 Where the same goods are sold in the market and also consumed captively, their assessable value may be based on the price of comparable goods sold by the assessee under Rule 6(b)(i) of the Central Excise (Valuation) Rules, 1975. The availability of a comparable market price makes that method the proper basis for valuation, and the assessee's alternative method is not accepted on that footing. The stated principle aligns with the Supreme Court view that captive consumption should be valued by reference to comparable sale price when such a price exists. Case-Laws Central Excise Thu, 18 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371844