Central Excise Valuation: Rule 7 Inapplicable for Goods Sold at Factory Gate with Duty Paid; Depot Transfers Irrelevant.

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....Valuation - the goods were partly sold at factory gate and duty was paid. Remaining goods were transferred to the Depot. Therefore, Rule 7 of Central Excise (Valuation) Rules, 2000, is not applicable in the instant case - AT....