Prototypes Not Consumed in Manufacture, Rule 8 of Central Excise Valuation Rules 2000 Not Applicable for Vehicle Prototypes.

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....Valuation - prototypes - The similar model vehicles which are commercially manufactured can be said to be copies of the prototypes. It cannot be then said that these prototypes are consumed in further manufacture of motor vehicles. Thus Rule 8 of Central Excise Valuation Rules 2000 will not apply to such a situation.....