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2018 (4) TMI 223 - AT - Central ExciseValuation - Cement - captive consumption - Department was of the view that the duty was required to be paid on such captively consumed goods on the basis of transaction value of cement cleared to independent buyers in terms of Section 4 of the Central Excise Act - Held that: - Rule 8 of the Central Excise Valuation Rules has been amended w.e.f. 1/12/2013. After such amendment the Rule provides for determination of value of captively consumed goods, on the basis of 110 per cent of the cost of production or manufacture of such goods - demand set aside. Demand for the period prior to 1/12/2013 - Held that: - similar issue for period prior to 1/12/2013 has come up before the Tribunal in the case of CCE, Indore V/s Surya Roshni Ltd [2016 (10) TMI 1137 - CESTAT, NEW DELHI] in which Tribunal has held that the treatment for the period prior to amendment to Rule 8 is to be the same as for the treatment after such amendment - demand set aside. Appeal allowed - decided in favor of appellant.
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