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2018 (2) TMI 633 - AT - Central ExciseValuation - related party transaction - period 01/07/2002 to April 2003 - Rule 8 and Rule 9 of CENVAT Credit Rules - Held that: - The said rules are applicable only in a situation when the appellant is clearing 100% of the production to the person to whom he is related. Admittedly the appellant is not clearing the 100% of the production through related person - Rule 8 and Rule 9 of CENVAT Credit Rules are not applicable to the facts of the case - appeal allowed - decided in favor of appellant.
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