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2014 (2) TMI 699 - AT - Central ExciseAssessment in terms of provisions of Rule 8 of Central Excise Valuation Rules - Imposition of penalty - Held that:- lower authorities have advanced their case on wrong premises that repair of damaged and defective motors amount to manufacture. Admittedly provisions of Rule 8 are applicable in respect of captively consumed goods and cannot be held to be invocable in case of clearances of repaired items. Though the said issue does not need the support of any precedent decision but we may refer to Tribunal’s decision in the case of CCE, Indore v. Hotline CPT Ltd. [2009 (9) TMI 854 - CESTAT NEW DELHI] observing that the process of repair does not amount to manufacture. If that be so, the provisions of Rule 8 are not applicable - Decided in favour of assessee.
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