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2013 (12) TMI 809 - AT - Central ExciseValuation of goods used in rebuilding/re-conditioning work of old/used/defective Grinding Rollers, Liners, etc - Determination of value under Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 read with Section 4(1)(d) of the Central Excise Act, 1944 – held that:- The expression used is ‘production or manufacture of other articles' - The rule nowhere Envisages that the production or manufacture should be of excisable goods - the appellant has utilised the goods in its factory in the repair of certain other articles – Thus, the question of invoking Rule 5 of the Valuation Rules would not arise at all - Even if for a moment it is assumed that Rule 8 will not apply and in the absence of any specific provision under any other rules, resort will have to be made to Rule 11 which provides for using reasonable means consistent with the principles and general provisions of the Rules and sub-section (1) of Section 4 of the Act - Even if the provisions of Rule 11 are applied, the most appropriate rule will be Rule 8 - even if it is held that Rule 8 will not apply, then even under Rule 11, the principles envisaged in Rule 8 should be followed – Decided against Revenue.
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