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2017 (2) TMI 823 - AT - Central ExciseValuation - clearance to sister unit - the clearance of the said goods was made considering the value of the semi-finished goods - The department’s contention is that the goods cleared to their sister concern is fully finished goods. Therefore the valuation should be done u/r 6(c)(iii) of Central Excise Valuation Rules, 1975 and after 01.07.2000 under Rule 9 of Central Excise Valuation Rules, 2000. Held that: - the record maintained by the appellant i.e. route card clearly shows that the process such as drilling, reeling, broaching etc. were not carried out by the Pune unit therefore the said process were carried out by their Garauli unit - it is established that the goods cleared by the appellant to their Garauli unit was not fully finished. Therefore, the valuation could not have been done under Rule 6(c)(iii) of Central Excise Valuation Rules, 1975 and/or Rule 9 of Central Excise Valuation Rules 2000. Demand set aside - appeal allowed - decided in favor of appellant.
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