https://www.taxtmi.com/caselaws?id=396845 Rule 8 valuation for inter-unit transfers within the same assessee under the Central Excise valuation scheme is based on the actual cost of production of the transferred goods at the receiving unit. The notional loading applied at the supplying unit for excise duty computation does not form part of the raw material cost in the hands of the receiving unit. The text distinguishes this situation from a separate factual context involving supply to an outside job worker and indicates that the larger Bench view on inter-unit captive consumption governs the valuation approach. On that basis, assessable value at the receiving unit is computed without adding the earlier notional uplift. en-us Mon, 20 Jul 2020 00:00:00 +0530 Wed, 22 Jul 2020 10:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396845 Rule 8 valuation for inter-unit transfers within the same assessee under the Central Excise valuation scheme is based on the actual cost of production of the transferred goods at the receiving unit. The notional loading applied at the supplying unit for excise duty computation does not form part of the raw material cost in the hands of the receiving unit. The text distinguishes this situation from a separate factual context involving supply to an outside job worker and indicates that the larger Bench view on inter-unit captive consumption governs the valuation approach. On that basis, assessable value at the receiving unit is computed without adding the earlier notional uplift. Case-Laws Central Excise Mon, 20 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396845