2014 (2) TMI 699

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..... y provisions of Rule 8 are applicable in respect of captively consumed goods and cannot be held to be invocable in case of clearances of repaired items. Though the said issue does not need the support of any precedent decision but we may refer to Tribunal’s decision in the case of CCE, Indore v. Hotline CPT Ltd. [2009 (9) TMI 854 - CESTAT NEW DELHI] observing that the process of repair does not am .....

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..... y them at the time of clearance of repaired motors. 2. Revenue by entertaining a view that such repaired motors were required to be assessed to duty in terms of provisions of Rule 8 of Central Excise Valuation Rules, raised the demand of duty to the extent of Rs. 28,811/- for the period July, 2001 to December, 2001 and confirmed the same. Penalty of Rs. 10,000/- was also imposed. The said order .....

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