https://www.taxtmi.com/caselaws?id=785753 Valuation of captively consumed goods must follow valuation rule applicable to intra-company transfers rather than market sale price; the tribunal accepted prior authority finding that valuing such clearances under the specific valuation rule (Rule 8 approach) is correct, and that applying market-sale based rules (Rules 4 and 11 methodology) to raise central excise demand is unsustainable. The consequence is that the impugned central excise demand was set aside, the appellants duty payment under the specific valuation rule was held proper, and the appeal was allowed with consequential relief, if any. en-us Tue, 20 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785753 Valuation of captively consumed goods must follow valuation rule applicable to intra-company transfers rather than market sale price; the tribunal accepted prior authority finding that valuing such clearances under the specific valuation rule (Rule 8 approach) is correct, and that applying market-sale based rules (Rules 4 and 11 methodology) to raise central excise demand is unsustainable. The consequence is that the impugned central excise demand was set aside, the appellants duty payment under the specific valuation rule was held proper, and the appeal was allowed with consequential relief, if any. Case-Laws Central Excise Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785753