https://www.taxtmi.com/highlights?id=42854 Valuation - prototypes - The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these prototypes are consumed in further manufacture of motor vehicles. Thus Rule 8 of Central Excise Valuation Rules 2000 will not apply to such a situation. en-us Sat, 24 Nov 2018 07:32:10 +0530 Sat, 24 Nov 2018 07:32:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=42854 Valuation - prototypes - The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these prototypes are consumed in further manufacture of motor vehicles. Thus Rule 8 of Central Excise Valuation Rules 2000 will not apply to such a situation. Highlights Central Excise Sat, 24 Nov 2018 07:32:10 +0530 https://www.taxtmi.com/highlights?id=42854