https://www.taxtmi.com/caselaws?id=796047 Supplies of MS pipes to an associated concern were governed by normal valuation rather than the cost-construction method because no evidence showed flow-back or additional consideration. An earlier determination involving identical supplies to the same associated concern had applied the normal valuation provision and rejected cost-based valuation under Rule 6(b)(ii); Revenue's challenge to that position had also failed. The identical issue and circumstances required the same treatment for the present manufacturing unit. Mere association between buyer and seller did not justify cost-based valuation, rendering the alleged undervaluation demand unsustainable. en-us Tue, 21 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796047 Supplies of MS pipes to an associated concern were governed by normal valuation rather than the cost-construction method because no evidence showed flow-back or additional consideration. An earlier determination involving identical supplies to the same associated concern had applied the normal valuation provision and rejected cost-based valuation under Rule 6(b)(ii); Revenue's challenge to that position had also failed. The identical issue and circumstances required the same treatment for the present manufacturing unit. Mere association between buyer and seller did not justify cost-based valuation, rendering the alleged undervaluation demand unsustainable. Case-Laws Central Excise Tue, 21 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796047