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2007 (11) TMI 114 - AT - Central ExciseGoods in question were sold to a related buyer [holding-company] who captively consumed the goods for further manufacture of excisable goods - case where related buyer doesn’t sell the goods but consumes it in the manufacture of other goods is covered by the proviso to Rule 9 - By virtue of this proviso, Rule 8 gets attracted & accordingly the A.V. shall be 115% of the cost of production of the goods - Rule 11 (price actually charged to the related buyer) not applicable for valuation
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