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    <title>2015 (4) TMI 1026 - CESTAT NEW DELHI</title>
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    <description>The Tribunal recalled its final order related to an appeal filed by the Revenue, allowing a re-hearing alongside another appeal. In the dispute over the valuation of goods cleared within the same company, the Tribunal upheld that the assessable value for captive use should be based on the price at which goods were sold to independent buyers. The Tribunal rejected the Revenue&#039;s argument that duty payment for goods cleared for captive consumption should follow Rule 8 of the Central Excise Valuation Rules, affirming the valuation method based on sales to independent buyers.</description>
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      <link>https://www.taxtmi.com/caselaws?id=176752</link>
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