https://www.taxtmi.com/caselaws?id=335747 The Tribunal held that the interconnected undertakings of the appellant and the raw material supplier do not qualify as related persons under Section 4(3)(b) of the Central Excise Act, 1944. Therefore, Rule 8 of the Central Excise Valuation Rules, 2000, was found inapplicable. The valuation method based on the Ujagar Prints case was upheld as correct. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Fri, 14 Oct 2016 00:00:00 +0530 Wed, 07 Feb 2018 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335747 The Tribunal held that the interconnected undertakings of the appellant and the raw material supplier do not qualify as related persons under Section 4(3)(b) of the Central Excise Act, 1944. Therefore, Rule 8 of the Central Excise Valuation Rules, 2000, was found inapplicable. The valuation method based on the Ujagar Prints case was upheld as correct. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Central Excise Fri, 14 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335747