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2016 (12) TMI 1260 - CESTAT ALLAHABADValuation - transfer of goods to own unit - cost plus method - Rule 8 of Central Excise Valuation Rules, 2000 - Held that: - The Central Board of Excise and Customs issued standing instructions that under said Rule 8 when the assessable value of goods manufactured is to be arrived at then proforma CAS4 should be made use of and such CAS certification should be done by a registered Cost Accountant. We find that unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8 cannot be applied - Appeal allowed - decided in favor of the assessee.
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