Method of Valuation - Just because the goods have been captively ...
Central Excise
May 3, 2019
Method of Valuation - Just because the goods have been captively consumed for use within the same factory, it cannot automatically fall within the four walls of Rule 8 ibid. To do so, the excisable goods should be used for “consumption” in the production or manufacture of other articles. - Rule 4 r.w.r 11 to be applied.
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