Extended Limitation Period Not Applicable for Captive Consumption u/r 6(b) Valuation Rules in Central Excise Law.

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....Extended period of limitation - captive consumption - As the issue is that whether Rule 6 (b)(i) is applicable to the facts of this case or Rule 6(b) (ii) of the Valuation Rules is applicable to this case, therefore we hold that the extended period of limitation is not invokable - AT....