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2009 (10) TMI 711 - AT - Central ExciseValuation - demand on the ground that the goods cleared to the other units of the appellants are to be assessed as per the provisions of Rule 8 of Valuation Rules, 2000 - Held that: - the appellants cleared 99% goods to the independent buyers - Some portion of the production is cleared to the other units of the appellants - reliance placed in the decision of Larger Bench, in the case of Ispat Industries Ltd. v. CCEx., Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI], where it was held that where a part of the production is cleared to the independent buyers, the provision of Rule 8 of the Valuation Rules are not applicable in respect of the goods which are cleared to other units - appeal allowed - decided in favor of appellant.
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