https://www.taxtmi.com/caselaws?id=429518 The Tribunal concluded that the valuation of goods cleared to sister units should be based on transaction value under Rule 4, as the goods were partly sold to unrelated buyers. Rule 8 was deemed inapplicable in such cases, aligning with the Supreme Court's interpretation. The Tribunal set aside the impugned order and allowed the appeal, emphasizing that the amendment to Rule 8 effective from 01.12.2013 could not be applied retrospectively. en-us Wed, 26 Oct 2022 00:00:00 +0530 Mon, 31 Oct 2022 08:13:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429518 The Tribunal concluded that the valuation of goods cleared to sister units should be based on transaction value under Rule 4, as the goods were partly sold to unrelated buyers. Rule 8 was deemed inapplicable in such cases, aligning with the Supreme Court's interpretation. The Tribunal set aside the impugned order and allowed the appeal, emphasizing that the amendment to Rule 8 effective from 01.12.2013 could not be applied retrospectively. Case-Laws Central Excise Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429518