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TMI Blog2018 (2) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... m he is related. Admittedly the appellant is not clearing the 100% of the production through related person - Rule 8 and Rule 9 of CENVAT Credit Rules are not applicable to the facts of the case - appeal allowed - decided in favor of appellant. - E/466 & 573/2008 - A/91883-91884/2017 - Dated:- 12-12-2017 - Justice Dr. Satish Chandra, President And Shri C J Mathew, Member (Technical) Shri P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e related parties. So, the question of undervaluation was raised by the department. The adjudicating authority in its order observed that in respect of M/s PALI the department was unable to establish that the party is related to the assessee. So, it was found by CESTAT in the earlier observation that it is not covered by Section 4(3)(b) of the Central Excise Act, 1944. Hence, the matter relating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. 7. Regarding the demand pertaining to ELMI, it is evident that the appellant supplying the goods to M/s PALI as well as M/s ELMI. Thus, 100% goods were not supplied to M/s ELMI. The Tribunal in the case of JMP Castings Ltd v. Commissioner of Central Excise, Jallandhar [2017 (349) ELT 648 (Tri.Chan.] has observed that -- 8. On going through the said rules, the said rules are applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In these circumstances, Rule 8 and Rule 9 of CENVAT Credit Rules are not applicable to the facts of the case. Therefore, the charge of undervaluation is not sustainable in the instant case. 9. In the instant case, 100% goods were not cleared to M/s ELMI. When it is so, we do not find any justification to sustain the order pertaining to the demand regarding M/s ELMI. The impugned order pertain ..... X X X X Extracts X X X X X X X X Extracts X X X X
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