2018 (3) TMI 1279

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..... ri Pradeep Kumar Dubey, Superintendent, (AR), for Respondent Per: Anil G. Shakkarwar The short point to be decided in the present appeal when the manufactured goods are captively consumed whether Revenue can resort to Rule 11 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 for determination of value of captively consumed goods. 2. The brief facts of the case .....

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..... riod from April, 2013 to September, 2013, resorting to Rule 11 of the said Rules, 2000. On the basis of final product the assessable value of Shim was arrived at contending that there was no other Rule under Central Excise Valuation Rules for the assessment of the said goods. Through impugned Order-in-Original dated 31/03/2015 the demand was confirmed and equal penalty was imposed. Aggrieved by th .....

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..... es, the value of said goods i.e. consumed shall be 110% of the cost of production or manufacture of said goods". Since express provision covering the circumstances being available under said Rule 8 of Valuation Rules, 2000, there was no case to resort the provisions of said Rule 11 of Valuation Rules, 2000. Therefore, we hold the impugned Order-in-Original is not sustainable. We, therefore, allow .....

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