https://www.taxtmi.com/caselaws?id=782553 Cement cleared in 50 kg bags for captive consumption within the factory premises, and invoiced as such, was treated as outside section 4A valuation because the packages were not intended for retail sale. The applicable valuation therefore remained section 4(1)(b) of the Central Excise Act, 1944 read with rule 8 of the Central Excise Valuation Rules, 2000. The analysis also notes that packaged commodity rules requiring retail sale price marking apply only where the goods are meant for retail sale, and that the earlier decision in the appellant's own case had already taken the same view. en-us Mon, 01 Dec 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782553 Cement cleared in 50 kg bags for captive consumption within the factory premises, and invoiced as such, was treated as outside section 4A valuation because the packages were not intended for retail sale. The applicable valuation therefore remained section 4(1)(b) of the Central Excise Act, 1944 read with rule 8 of the Central Excise Valuation Rules, 2000. The analysis also notes that packaged commodity rules requiring retail sale price marking apply only where the goods are meant for retail sale, and that the earlier decision in the appellant's own case had already taken the same view. Case-Laws Central Excise Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782553