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Central Excise - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Refund of duty paid in excess - captive consumption - applicable ...


Appellants Denied Cement Duty Refund; Rule 8 of Valuation Rules Deemed Inapplicable by Authorities.

November 10, 2021

Case Laws     Central Excise     AT

Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the manufactured cement for their own consumption - the applicability of Rule 8 of Valuation Rules has rightly been denied by the Adjudicating Authorities below. The appellant is therefore, not entitled for refund, claiming the said applicability. - AT

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