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    <title>2016 (11) TMI 37 - CESTAT NEW DELHI</title>
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    <description>In an anti-dumping sunset review, the non-injurious price computation for captively consumed inputs was found unsustainable where the Designated Authority departed from an established practice of allowing return on capital employed without recording convincing reasons. Reliance on Central Excise valuation norms, including Rule 8 and CAS-4, was held to lack a clear statutory basis under the anti-dumping framework for this purpose. The faulty methodology affected the price determination to that extent, and the matter was remitted for fresh consideration and redetermination of the non-injurious price after hearing the interested parties.</description>
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