https://www.taxtmi.com/caselaws?id=465337 Whether valuation of excisable goods stock-transferred to a depot/customer care centre for sale to unrelated buyers should be under Rule 7/Rule 8 or residuary Rule 11 of the Central Excise Valuation Rules was the dominant issue. As the goods were not captively consumed and no manufacturing activity occurred at the depot, Rule 8 was inapplicable; in the absence of a directly applicable specific rule, Rule 11 was correctly invoked to determine assessable value. Consequently, the assessee's challenge to valuation failed. On limitation, the extended period under s. 11A of the Central Excise Act was not applied; the normal period governed, with corresponding relief on demand and penalty. The appeal was dismissed. en-us Fri, 14 Oct 2022 00:00:00 +0530 Wed, 17 Dec 2025 21:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465337 Whether valuation of excisable goods stock-transferred to a depot/customer care centre for sale to unrelated buyers should be under Rule 7/Rule 8 or residuary Rule 11 of the Central Excise Valuation Rules was the dominant issue. As the goods were not captively consumed and no manufacturing activity occurred at the depot, Rule 8 was inapplicable; in the absence of a directly applicable specific rule, Rule 11 was correctly invoked to determine assessable value. Consequently, the assessee's challenge to valuation failed. On limitation, the extended period under s. 11A of the Central Excise Act was not applied; the normal period governed, with corresponding relief on demand and penalty. The appeal was dismissed. Case-Laws Central Excise Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465337