https://www.taxtmi.com/caselaws?id=396845 The Tribunal held that for inter-unit transfers of goods, the assessable value should be based on the actual cost of production, excluding the notional loading mandated by Rule 8 of the Central Excise Valuation Rules, 2000. The Tribunal agreed with the Appellant's argument, setting aside the Commissioner (Appeals)' decision and allowing the appeal. This decision aligns with the precedent set in I.T.C Ltd., ensuring that valuation in inter-unit transfers reflects the genuine cost of production without artificial inflation. 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 The Tribunal held that for inter-unit transfers of goods, the assessable value should be based on the actual cost of production, excluding the notional loading mandated by Rule 8 of the Central Excise Valuation Rules, 2000. The Tribunal agreed with the Appellant's argument, setting aside the Commissioner (Appeals)' decision and allowing the appeal. This decision aligns with the precedent set in I.T.C Ltd., ensuring that valuation in inter-unit transfers reflects the genuine cost of production without artificial inflation. Case-Laws Central Excise Mon, 20 Jul 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396845