9911796707
TMI Blog2018 (3) TMI 1279X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: - it is seen that wording of said Rule 11 of Valuation Rules, 2000 indicates that if the value of any excisable goods cannot be determined under Rules up to Rule 10A then the value is to be determined using reasonable means consistent with the principles and general provisions of Section 4 - for the circumstances covered in the present case there is provision under Rule 8 of said Valuation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umar Dubey, Superintendent, (AR), for Respondent Per: Anil G. Shakkarwar The short point to be decided in the present appeal when the manufactured goods are captively consumed whether Revenue can resort to Rule 11 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 for determination of value of captively consumed goods. 2. The brief facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from April, 2013 to September, 2013, resorting to Rule 11 of the said Rules, 2000. On the basis of final product the assessable value of Shim was arrived at contending that there was no other Rule under Central Excise Valuation Rules for the assessment of the said goods. Through impugned Order-in-Original dated 31/03/2015 the demand was confirmed and equal penalty was imposed. Aggrieved by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles, the value of said goods i.e. consumed shall be 110% of the cost of production or manufacture of said goods . Since express provision covering the circumstances being available under said Rule 8 of Valuation Rules, 2000, there was no case to resort the provisions of said Rule 11 of Valuation Rules, 2000. Therefore, we hold the impugned Order-in-Original is not sustainable. We, therefore, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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