Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 714 - CESTAT KOLKATAValuation - clearance of HR Side Slits to two of their other units - captive consumption or not - Rule 8 of Central Excise Valuation Rules, 2000 - Held that: - Rule 8 of the Valuation Rules stipulates when excisable goods are not sold by the assessee but are used for consumption by him or for manufacture of other articles - In the present case it is not a case of the Revenue that all the goods are captively consumed by the appellants. No such findings have been recorded. Clearance on sales basis to the other units of the appellants cannot be considered as captive consumption. There is no factual support for such assumption - availability independent sales to buyers and sale transaction on similar value to their own units. Rule 8 has no application in this case - appeal allowed - decided in favor of appellant.
|