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    <title>2018 (3) TMI 1279 - CESTAT, ALLAHABAD</title>
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    <description>The appeal focused on interpreting Rule 11 of the Central Excise Valuation Rules, 2000 for captively consumed goods. The Tribunal held that Rule 8, addressing goods consumed in production, was applicable, not Rule 11. As Rule 8 covered the situation, the appeal was allowed, emphasizing the need to apply specific valuation rules accurately in excise matters to avoid reliance on general provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357576</link>
      <description>The appeal focused on interpreting Rule 11 of the Central Excise Valuation Rules, 2000 for captively consumed goods. The Tribunal held that Rule 8, addressing goods consumed in production, was applicable, not Rule 11. As Rule 8 covered the situation, the appeal was allowed, emphasizing the need to apply specific valuation rules accurately in excise matters to avoid reliance on general provisions.</description>
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