2009 (10) TMI 711

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..... n is cleared to the other units of the appellants - reliance placed in the decision of Larger Bench, in the case of Ispat Industries Ltd. v. CCEx., Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI], where it was held that where a part of the production is cleared to the independent buyers, the provision of Rule 8 of the Valuation Rules are not applicable in respect of the goods which are cleared to other u .....

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..... al in the case of Ispat Industries Ltd. v. CCEx., Raigad reported in 2007 (209) E.L.T. 185 (Tri.-LB) to submit that where a part of the production is cleared to the independent buyers. Therefore, the provision of Rule 8 of the Valuation Rules are not applicable in respect of the goods which are cleared to other units. 3. Ld. SDR appearing for the Department reiterated the findings of the lower a .....

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