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2001 (3) TMI 205 - AT - Central ExciseExtract: .......n Rule 6(b)(2) which provides that the value of goods captively consumed shall be determined on the cost of their production. This sub-rule applies where sub-rule (1) does not apply. The value having been determined under sub-rule (1), the second sub-rule would not come into the picture. We therefore see no reason to interfere. 6. Appeal dismissed.
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