https://www.taxtmi.com/caselaws?id=437629 Valuation of SRGO/DHDS where part is captively consumed and part cleared on stock transfer requires the Best Judgement Method under Rule 11 because Rules 410A do not contemplate mixed captive consumption and related-unit transfers; application of Rule 11 was upheld as appropriate. The argument of revenue neutrality was accepted since duty paid at the producing unit is available as credit to the sister unit, resulting in no loss to the exchequer; accordingly valuation under Rule 11 was sustained. en-us Mon, 08 May 2023 00:00:00 +0530 Wed, 21 Jan 2026 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437629 Valuation of SRGO/DHDS where part is captively consumed and part cleared on stock transfer requires the Best Judgement Method under Rule 11 because Rules 410A do not contemplate mixed captive consumption and related-unit transfers; application of Rule 11 was upheld as appropriate. The argument of revenue neutrality was accepted since duty paid at the producing unit is available as credit to the sister unit, resulting in no loss to the exchequer; accordingly valuation under Rule 11 was sustained. Case-Laws Central Excise Mon, 08 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437629