2015 (1) TMI 263 - AT - Central Excise

Applicability of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - whether goods manufactured by appellant which is an organ of Punjab State Electricity Board cleared to that Board shall attract provision of Rule 8 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Held that - enquiry was made from Revenue as to whether the goods manufactured by the appellant were in any way used in the production or manufacture of any other article liable to excise duty, answer is negative. Therefore without dilating the matter further, relying upon the principle laid down by Apex Court in the case of PCC Pole Factory v. CCE - 2003 (10) TMI 53 - SUPREME COURT OF INDIA , we notice that applicability of Rule 8 does not arise in the context of present case - Decided in favour of assesse.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that goods manufactured by the appellant for Punjab State Electricity Board are not subject to Rule 8 of Central Excise Valuation Rules, 2000 as they are not used in the production of other excisable goods. The appeal was allowed based on the principle established in the case of PCC Pole Factory v. CCE.