Supreme Court Evaluates Rule 6(b)(ii) on Captive Consumption Valuation: Should Notional Profits Influence Material Value?

Valuation - Captive consumption - Whether the provision of Rule 6(b)(ii) of the Central Excise (Valuation) Rules, 1975 are applicable to the case at hand or not - notional profits could be taken into consideration and added while arriving at the value of captive material - SC .....

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