2015 (1) TMI 263

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..... 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 i .....

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..... 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 (158) E.L.T. 429 (SC), we notice that applicability of Rule 8 does not arise in the context of presen .....

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