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TMI Blog2015 (10) TMI 1977X X X X Extracts X X X X X X X X Extracts X X X X ..... d. vs. Commissioner of Central Excise, Raigad [2007 (2) TMI 5 - CESTAT, MUMBAI], which was followed by this Bench in the case of Jay Corporation vs. Commissioner of Central Excise & Service Tax, Daman [2014 (4) TMI 1080 - CESTAT AHMEDABAD]. - Rule 8 of valuation Rules provides the excisable goods are not sold by the assessee but are used for consumption by him or on his behalf in the production or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Nair, Authorised Representative ORDER Per: P.K. Das The applicants filed the applications for early hearing of the appeals. After hearing both the sides and upon consent of the parties, we take up the appeals for hearing. 2. The appellants were engaged for the manufacture MS Ingots and TMT bars through their different units. The dispute relates to Unit-1 and Unit-2 manufacturer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of Jay Corporation vs. Commissioner of Central Excise Service Tax, Daman 2015 (317) E.L.T. 353 (Tri.-Ahmd.). In the case of Jay Corporation (supra), the Tribunal, allowed the appeal of the assessee, observed as under:- 6. At the outset, we would like to recall that there is no dispute as to the fact that as the appellant had valued the products cleared by them to their sister concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y him or on his behalf in the production or manufacture of other articles, the value of such goods that are consumed shall be one hundred and ten per cent of the cost of production or manufacture of such goods. In the present case, the appellants sold the goods partly and therefore, Rule 8 as it stood during the relevant period would not be applicable. We have noticed that the Rule 8 of the valuat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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