https://www.taxtmi.com/highlights?id=59494 Valuation - Scope of the SCN - Since the entire foundation of the show cause notice is based on the wrong notion that the washery is a “related person” of the appellant, the entire demand is liable to be quashed. Further the invocation of Rule 8 of the Valuation Rules has been done mechanically without even appreciating the fact that there is no captive consumption by the appellant or consumption on its behalf and washing of coal is neither production nor manufacture. - AT en-us Thu, 02 Sep 2021 10:12:58 +0530 Thu, 02 Sep 2021 10:12:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59494 Valuation - Scope of the SCN - Since the entire foundation of the show cause notice is based on the wrong notion that the washery is a “related person” of the appellant, the entire demand is liable to be quashed. Further the invocation of Rule 8 of the Valuation Rules has been done mechanically without even appreciating the fact that there is no captive consumption by the appellant or consumption on its behalf and washing of coal is neither production nor manufacture. - AT Highlights Central Excise Thu, 02 Sep 2021 10:12:58 +0530 https://www.taxtmi.com/highlights?id=59494