https://www.taxtmi.com/caselaws?id=273514 Rule 11 of the Central Excise Valuation Rules applies where excisable goods are neither sold nor captively consumed in producing other articles. Rule 8 is confined to goods used by the assessee, or on its behalf, for production or manufacture of other articles and therefore does not govern P.C. poles not so used. Valuation must consequently be determined under Rule 11 using best judgment principles. The challenge to applying Rule 11 fails on this basis. en-us Tue, 13 Jun 2017 00:00:00 +0530 Sat, 30 Jun 2018 09:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273514 Rule 11 of the Central Excise Valuation Rules applies where excisable goods are neither sold nor captively consumed in producing other articles. Rule 8 is confined to goods used by the assessee, or on its behalf, for production or manufacture of other articles and therefore does not govern P.C. poles not so used. Valuation must consequently be determined under Rule 11 using best judgment principles. The challenge to applying Rule 11 fails on this basis. Case-Laws Central Excise Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273514