The value of Consumption shall be one hundred and ten per cent of the cost of production or manufacture of such goods., Central Excise

[MUNIRAJ SRINIVASAN]

Where the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or manufacture of other articles, the value shall be one hundred and ten per cent of the cost of production or manufacture of such goods.

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[CA Seetharaman K C]

This provision relates to captive consumption of excisable goods by the assessee, however you have not specified your query