https://www.taxtmi.com/caselaws?id=788871 Valuation of cement stock-transferred to RMC units was required to be made under Rule 8 of the Central Excise Valuation Rules, 2000, not Rule 4. For the period in dispute, the pre-01.12.2013 version of Rule 8 governed goods not sold and used for captive consumption, while the substituted Rule 8, introduced by Notification No. 14/2013-C.E. (N.T.), expressly covered cases where only part of the goods were sold and the balance were captively consumed. The substitution was treated as remedial, intended to remove the anomaly between goods sold to independent buyers and goods transferred for captive use, and the contrary view in the impugned order was unsustainable. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 10:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788871 Valuation of cement stock-transferred to RMC units was required to be made under Rule 8 of the Central Excise Valuation Rules, 2000, not Rule 4. For the period in dispute, the pre-01.12.2013 version of Rule 8 governed goods not sold and used for captive consumption, while the substituted Rule 8, introduced by Notification No. 14/2013-C.E. (N.T.), expressly covered cases where only part of the goods were sold and the balance were captively consumed. The substitution was treated as remedial, intended to remove the anomaly between goods sold to independent buyers and goods transferred for captive use, and the contrary view in the impugned order was unsustainable. Case-Laws Central Excise Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788871