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TMI Blog2025 (3) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... s) Rules, 2000? - HELD THAT:- It is an admitted fact that 90% of the sales are carried at the factory gate to unrelated customers and as per the Rule 7 of the Central Excise Valuation (Determination of price of Excisable goods) Rules, 2000, it is very clearly stated that, where excisable goods are not sold by the assessee at the time and place of removal, Rule 7 can be invoked.
Considering the decisions relied by the learned Consultant for the appellant, the demand by invoking the Rule 7 of the Central Excise Valuation (Determination of price of Excisable goods) Rules, 2000 is unsustainable.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... 659/- 4,96,686/- 4,96,686/- SCN issued invoking extended period of limitation 2. 01.04.2008 to 28.02.2009 12/2009 CE dared 19.06.2009 96,65,729/- 2,59,446/- 2,59,446/- do 3. 01.3.22009 to 31.03.2009 04/2011 CE dated 03.01.2011 1,01,74,940/- 2,01,341/- 2,01,341/- do 4. 01.01.2010 to 30.11.2010 06/2011 CE dated 21.03.2011 1,70,42,815/- 2,39,470/- 2,39,470/- do 5. 01.12.2010 to 31.03.2011 14/2011 CE daed 14.08.2011 45,72,834/- 2,38,130/- 2,38,130/- do 6. 01.04.2011 to 31.10.2011 07/2012 CE dared 23.08.2012 95,57,670/- 4,72,742/- 4,72,742/- do 7. 01.11.2011 to 31.12.2012 09/2013 CE dated 31.10.2013 77,5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here the assessee and the buyer of the said goods are not related and the price is the sole consideration for the sale, the value shall be the normal transaction value of such goods sold from such other place at or about the same time and, where such goods are not sold at or about the same time, at the time nearest to the time of removal of goods under assessment." 6. Learned Consultant submits that as per the above Rule, it is applicable only when entire goods are transferred to a depot, consignment agent or such other places for further sale. In the appellant case, 90% of the sales are at the factory gate to independent buyers and about 10% of the goods are transferred to the depot. Hence, valuation under Rule 7 is not applicable in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared 'exclusively' to be used in consumption or for manufacture of other articles. We also agree with the contention of the assessee that Rule 8 will apply only in two situations, (a) where the goods are consumed by him in the same factory (captive consumption) or (b) where such goods are transferred to another factory for consumption in the manufacture of other articles on behalf of the assessee. In this case, it is not the case of the revenue that the goods were transferred to other units for manufacture of other articles on behalf of the assessee/appellant, i.e. the Dolvi Unit. We agree with the assessee's contention that the expression 'assessee', wherever it appears in the Central Excise Rules, applies to a particul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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