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2016 (10) TMI 1137 - AT - Central ExciseValuation - items cleared to sister unit - case of the Revenue is that the value of Central Excise duty should have been done under Rule 4 and not under Rule 8 of Valuation Rules, 2000? - Held that: - in the present case, the goods were sold to independent buyers as well as cleared to sister unit. Rule 8 of Central Excise Valuation Rules, 2000 were substituted vide N/N. 14/2013-CE (NT) : dated 22.11.2013. The scope of the new Rule vis-à-vis the old rule was explained in the Board Circular dated 25.11.2013. It was clarified that the new provision was introduced which clearly state their application irrespective of whether the whole or a part of clearances of manufactured goods are covered by the circumstances given in the said rule. Appeal dismissed - decided against Revenue.
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