TaxTMI 
TaxTMI 
2017 (5) TMI 1073
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....herefore, the delay is condoned. Further, with the consent of both sides, both these appeals are taken up for common disposal since both appeals emanate out of common orders-in-appeal. 2. The brief facts of the case are that appellants are clearing cement for 1) self-consumption and 2) to their related units for manufacture of cement bricks and ready mix concrete by valuing the goods under Rule 8 of Central Excise Valuation Rules. Department took the view that the goods should have been valued in terms of Rule 4 of the Central Excise Valuation Rules. Accordingly, two SCNs were issued covering the periods from January, 2012 to March, 2013 and April, 2013 to February, 2014. After due process of adjudicat....
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.... leviable. 3. On the other hand, Revenue represented by Ld. AR ShriGunaRanjan, supported the impugned orders. 4. Heard both sides and have gone through the records. 5.1 The issue that comes up for decision in these appeals concerns the method of valuation required to be followed in respect of the clearances made by the appellants. The period of dispute is from January 2012 to March 2013 and April 2013 to February 2014. Erstwhile Rule 8 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules 2001 was in force upto 30.11.2013, which read as under:- "8. Where the excisable goods are not sold by the assesses but are used for consumption by him or o....
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....es, that part should be assessed under Rule 8 ibid. From the facts on record, the cement manufactured by the appellant at their units in Nalgonda District, is being used in the manufacture of ready mix concrete at Nachaaram Unit and in the manufacture of bricks at Patancheru Unit. In respect of self-consumption clearances, Central Excise invoices have been issued in their own name. The cement so cleared for self-consumption was used for construction of civil buildings and other expansion works at their own factory, through contractors, by supplying cement free of cost. In view of the changes in Rule 8 w.e.f. 01.12.2013, differential duty only for the period January 2012 to March 2013 and April 2013 to Nov....
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....LT 185 (Tri-LB) held that if the transfer of part of production is to another plant of the same assesse and balance production is sold to independent buyers, the provision of Rule 8 of Valuation Rules will not apply. Quoting the above decision of the Tribunal, the High Court of Gujarat, in the case of Ultratech Cement Pvt. Ltd. - 2014 (302) ELT 334 (Guj.), held that when captive consumption is made partly and sale to independent buyers is made partly, value is to be determined under Rule 4 of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 and not under Rule 8 ibid. humbly, following the decision of the judicial forum, I hold that the appellant is required to pay the duty on the goods (cement....