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2015 (1) TMI 263 - AT - Central ExciseApplicability of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - whether goods manufactured by appellant which is an organ of Punjab State Electricity Board cleared to that Board shall attract provision of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Held that:- enquiry was made from Revenue as to whether the goods manufactured by the appellant were in any way used in the production or manufacture of any other article liable to excise duty, answer is negative. Therefore without dilating the matter further, relying upon the principle laid down by Apex Court in the case of PCC Pole Factory v. CCE - [2003 (10) TMI 53 - SUPREME COURT OF INDIA], we notice that applicability of Rule 8 does not arise in the context of present case - Decided in favour of assesse.
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