https://www.taxtmi.com/caselaws?id=779379 CESTAT allowed the appeal, holding that Rule 8 and Rule 10A(iii) of the Valuation Rules do not apply where job-worked finished goods are sold to or returned and consumed by the principal manufacturer. The tribunal found the appellant did not captively consume the goods nor were they consumed on its behalf by the principal, so valuation under Rule 8/10A(iii) was inappropriate. The duty demands based on those rules were set aside and the appeals were allowed. en-us Tue, 30 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779379 CESTAT allowed the appeal, holding that Rule 8 and Rule 10A(iii) of the Valuation Rules do not apply where job-worked finished goods are sold to or returned and consumed by the principal manufacturer. The tribunal found the appellant did not captively consume the goods nor were they consumed on its behalf by the principal, so valuation under Rule 8/10A(iii) was inappropriate. The duty demands based on those rules were set aside and the appeals were allowed. Case-Laws Central Excise Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779379