Goods for Punjab State Electricity Board not subject to Rule 8

The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, stating that goods manufactured for Punjab State Electricity Board are not subject to Rule 8 of Central Excise Valuation Rules, 2000 as they are not used in producing other excisable goods. The decision was influenced by the precedent set in the case of PCC Pole Factory v. CCE.

---

---

The Appellate Tribunal CESTAT NEW DELHI ruled that goods manufactured by the appellant for Punjab State Electricity Board are not subject to Rule 8 of Central Excise Valuation Rules, 2000 as they are not used in the production of other excisable goods. The appeal was allowed based on the principle established in the case of PCC Pole Factory v. CCE.

---