https://www.taxtmi.com/caselaws?id=800358 Rule 8 governs valuation of excisable goods used for captive consumption in manufacturing other articles, even where part of the same goods is sold to independent buyers. Its substitution extended coverage to goods wholly or partly not sold and removed the differential valuation anomaly affecting identical captive clearances. The substituted provision operates retrospectively as a remedial measure. Accordingly, captive clearances are valued under Rule 8 rather than Rule 4 where some production is independently sold. en-us Wed, 17 Jun 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800358 Rule 8 governs valuation of excisable goods used for captive consumption in manufacturing other articles, even where part of the same goods is sold to independent buyers. Its substitution extended coverage to goods wholly or partly not sold and removed the differential valuation anomaly affecting identical captive clearances. The substituted provision operates retrospectively as a remedial measure. Accordingly, captive clearances are valued under Rule 8 rather than Rule 4 where some production is independently sold. Case-Laws Central Excise Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800358