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2013 (2) TMI 467 - AT - Central ExciseStay Petition - Valuation of goods - Captive consumption - Rule 4 or under Rule 8 of the Valuation Rules, 2000 - AO argued that in respect of clearances of the goods made to the assessee's other unit, the Rule 8 is applicable - Assessee contended that Rule 8 is applicable only when the entire clearances are made to captive consumption and not when there are independent sales at the factory gate - Held that:- Since the facts of the case ISPAT INDUSTRIES LTD.(2007 (2) TMI 5 - CESTAT, MUMBAI) are similar to the case decided in favour of assessee. Therefore stay granted
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