Goods Consumed in Factory Not Automatically u/r 8; Consider Rule 4 with Rule 11 for Valuation.

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....Method of Valuation - Just because the goods have been captively consumed for use within the same factory, it cannot automatically fall within the four walls of Rule 8 ibid. To do so, the excisable goods should be used for “consumption” in the production or manufacture of other articles. - Rule 4 r.w.r 11 to be applied.....