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2018 (2) TMI 132 - AT - Central ExciseValuation - goods cleared to units/branches located all over India for consumption/use to provide services to their customers - The case of the department is that as there were no sale it appeared that the value of excisable goods manufactured by the respondent should have been determined as per Section 4(1) (b) of the Central Excise Act, 1944 read with Rule 11 and Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 i.e. by cost construction method - Held that: - the matter needs to be referred to the Larger Bench to resolve the following question: - Whether during the period after 1st July 2000 the valuation of the goods supplied which does not involve as sale should be done under Rule 8 of Central Excise Rules, 2000 or on the basis of cost of production without adding any notional profit - matter referred to Larger Bench.
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