https://www.taxtmi.com/caselaws?id=772324 CESTAT Kolkata held that High Carbon Ferro Manganese lumps cleared by appellant for captive consumption to sister unit should be valued under Rule 8 of Valuation Rules, 2000, not Rule 4. Following precedent in National Aluminium Company Ltd. case, tribunal found appellant correctly paid duty per CBEC Circular No.692/8/2003-CX dated 13.02.2003. Impugned order lacked merit and was set aside. Appeal allowed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772324 CESTAT Kolkata held that High Carbon Ferro Manganese lumps cleared by appellant for captive consumption to sister unit should be valued under Rule 8 of Valuation Rules, 2000, not Rule 4. Following precedent in National Aluminium Company Ltd. case, tribunal found appellant correctly paid duty per CBEC Circular No.692/8/2003-CX dated 13.02.2003. Impugned order lacked merit and was set aside. Appeal allowed. Case-Laws Central Excise Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772324