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2008 (5) TMI 214 - AT - Central ExciseCaptive consumption of damaged BOPP film in reprocessed granules – held that Rule 8 of C.E. Valuation Rules would be applicable only when the excisable goods are not sold but are cleared for captive consumption - not be applicable where finished products are cleared partly for home consumption and partly for captive consumption - in such a situation, the A.V. of the goods cleared for captive consumption shall be at par with the assessable value of the goods cleared for home consumption
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