Court Rules Against 115% Valuation for Packaging Material; Confirms Inapplicability to Captive Consumption Costs.

Inter-unit transfer of goods for captive consumption - Valuation - whether the cost of production of the goods - the packaging material that is manufactured by the Chennai unit of the appellant should be computed at 115%/110% of the cost of production/manufacture of the raw material - Held No - AT .....

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