<h1>Tribunal Decides Goods Transfer Between Sister Units Not Captive Consumption; Rule 8 Inapplicable, Proviso to Rule 9 Applies.</h1> The tribunal ruled that transferring goods from one factory to a sister unit does not qualify as captive consumption under central excise valuation rules. Consequently, Rule 8, which applies to captive consumption within the same factory, is not applicable. Instead, valuation for such transfers should follow the proviso to Rule 9. If goods are partly sold and partly transferred, the transaction value for sales to unrelated buyers should guide valuation. In cases where goods are solely transferred to sister units without sales, Rule 11 should be used to determine value, considering the invoice value on which Cenvat credit was initially claimed.