https://www.taxtmi.com/caselaws?id=414520 Rule 8 valuation under the Central Excise Valuation Rules applies only when excisable goods are captively consumed in the manufacture of other goods. Cement used by the assessee for construction of its own premises did not satisfy that condition, and the amended definition of "industrial consumer" under the Legal Metrology Rules did not change the use of the goods for a non-manufacturing purpose. The captive consumption circular also supported Rule 8 only where the goods are used in further manufacture. On these facts, the refund claim was not admissible and relief was denied. en-us Tue, 09 Nov 2021 00:00:00 +0530 Tue, 09 Nov 2021 21:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414520 Rule 8 valuation under the Central Excise Valuation Rules applies only when excisable goods are captively consumed in the manufacture of other goods. Cement used by the assessee for construction of its own premises did not satisfy that condition, and the amended definition of "industrial consumer" under the Legal Metrology Rules did not change the use of the goods for a non-manufacturing purpose. The captive consumption circular also supported Rule 8 only where the goods are used in further manufacture. On these facts, the refund claim was not admissible and relief was denied. Case-Laws Central Excise Tue, 09 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414520