Dear Lakhya
In case of STO to other plant this is possible as you may have fixed some transfer price and the cost will come from sending plant. The two can be compared.
In case of within plant I have already said in my first post the same as Ajay sir said just now in his example of Rs. 150/- It is nothing but a single pocket where the client may also not be able to tell the breakup (process wise) of 150/-
Regards
Rajneesh Saxena