Rule 7 of Central Excise Valuation Rules, 2000 not applicable for goods sold at factory gate and via consignment agent.

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....Valuation - Applicability of Rule 7 of Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - The goods manufactured were both sold at the factory gate and were also transferred to consignment agent - provisions of Rule 7, were not applicable in the present case - AT....