https://www.taxtmi.com/caselaws?id=50749 Rule 57CC of the Central Excise Rules, 1944 was considered in the context of captive intermediate goods transferred from one unit of the same manufacturer to another unit. The rule required payment of 8% of the sale price when exempted goods were cleared by sale, but a stock transfer within the same manufacturer was not treated as a sale between independent legal entities. The text emphasises that taxing provisions must be construed strictly and cannot be expanded by adding words such as comparable-goods valuation or another unit's sale price. On that basis, Rule 57CC was not applicable to the inter-unit transfer. en-us Fri, 20 Jul 2001 00:00:00 +0530 Wed, 08 Sep 2010 12:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50749 Rule 57CC of the Central Excise Rules, 1944 was considered in the context of captive intermediate goods transferred from one unit of the same manufacturer to another unit. The rule required payment of 8% of the sale price when exempted goods were cleared by sale, but a stock transfer within the same manufacturer was not treated as a sale between independent legal entities. The text emphasises that taxing provisions must be construed strictly and cannot be expanded by adding words such as comparable-goods valuation or another unit's sale price. On that basis, Rule 57CC was not applicable to the inter-unit transfer. Case-Laws Central Excise Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50749