https://www.taxtmi.com/caselaws?id=47061 Excise valuation of captively consumed goods requires comparison with the factual matrix of the precedent before it is applied; even a small factual distinction may affect the result. The Supreme Court noted that the Tribunal had relied on an earlier valuation ruling without first examining whether the present case differed materially or whether Rule 6 of the Central Excise Valuation Rules, 1975 had bearing on the valuation exercise. The matter was therefore remitted for fresh consideration of the facts and the applicability of the earlier decision, and the assessee succeeded to that extent. en-us Mon, 25 Oct 2004 00:00:00 +0530 Fri, 20 Jun 2025 16:42:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47061 Excise valuation of captively consumed goods requires comparison with the factual matrix of the precedent before it is applied; even a small factual distinction may affect the result. The Supreme Court noted that the Tribunal had relied on an earlier valuation ruling without first examining whether the present case differed materially or whether Rule 6 of the Central Excise Valuation Rules, 1975 had bearing on the valuation exercise. The matter was therefore remitted for fresh consideration of the facts and the applicability of the earlier decision, and the assessee succeeded to that extent. Case-Laws Central Excise Mon, 25 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47061