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2010 (1) TMI 957 - AT - Central ExciseProvisions of Rule 8 of Central Excise Valuation Rules are attracted only 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 and the value shall be 110% of the cost of production or manufacture of such goods. Therefore, once there are sales to independent buyers, provisions of Rule 8 will not apply.
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