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2018 (12) TMI 660 - AT - Central ExciseValuation - inclusion of selling and distribution charges and administrative expenses in the cost of production - goods transferred to sister concern or captively consumed - Held that:- Undisputedly, under CAS-4 method, the aforesaid expenses are held to be not part of the cost of production of the goods captively consumed - CAS- 4 method of computation of production cost is retrospectively applicable - appeal dismissed - decided against Revenue.
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