Central excise valuation rule 8 inapplicable where goods were partly sold and partly used captively, leaving assessee's position intact.

Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 was held inapplicable where goods were partly sold at the factory gate and partly cleared for captive consumption. The Court concluded that the valuation rule did not apply on those facts, so the assessee's position remained undisturbed and the appeals were dismissed.

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Issues: Whether Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 applied where the goods were partly sold at the factory gate and partly cleared for captive consumption.

Conclusion: Rule 8 had no application on the facts, and the appeals were dismissed, leaving the assessee's position undisturbed.

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