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2017 (1) TMI 543 - CESTAT NEW DELHIValuation - captive consumption - stock transfer - Determination of applicability of Rule 8 of Central Excise Valuation (Determination on Price of Excisable Goods) Rules, 2000 in respect of internally transferred goods for consumption in assessee's various project work - whether valuation need not be done under Section 4(1) (a) of the Central Excise Act, 1994 but rather under Section 4(1) (b) of the Excise Act read with Rules 8,9 ,10 and 11 of the Central Excise Valuation Rules, 2000? Held that: - the subject matter is covered by Tribunal's decisions in the appellant's own cases SAIL vs. CCE Raipur, [2016 (1) TMI 970 - CESTAT NEW DELHI], where it was held that Since the transaction value of the excisable goods is available and not all the excisable goods are captively consumed, the provisions of Rule 8 as prevailing during the relevant time will not apply to the assessee. Appeal allowed - decided in favor of appellant.
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