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2019 (6) TMI 834 - AT - Central ExciseValuation - ‘Cement’ manufactured by the appellant and utilized within the factory of manufacturer - to be valued under Rule 8 of Central Excise (Valuation) Rules, 2000 or Section 4 of Central Excise Act, 1944? - HELD THAT:- The goods were not sold and the only rule that is applicable to the goods which are not sold in Rule 8 of said Valuation Rules - appeal allowed - decided in favor of appellant.
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