Query on stock transfer

You may take support from rule 11 of valuation rules and apply rule 8 i.e. 110% of cost of manufacture

Rule 11 of Valuation rules provides to adopt any reasonable method consistent with the principles and general provisions of said rules and Sec 4(1).

If you could discharge excise duty on the expected selling price from the warehouse with sufficient document to substantiate the claim even that should be accepted.

Other alternative bit more safe is CAS 4 + expected margin