TaxTMI 
TaxTMI 
2021 (11) TMI 301
X X X X Extracts X X X X
X X X X Extracts X X X X
....in terms of Notification No. 4/2006-CE dated 01.03.2006 and under Notificaton No. 12/2012 dated 17.03.2012. The appellants were also using the manufactured cement for their own consumption. On this part of cement also, they were discharging the duty liability on the basis of local prevailing market rate till 31.3.2011. With effect from 01.04.2011, the definition of industrial consumers got modified in Legal Metrology (PC) Rules, 2011. The appellant undertook the discharge of liability for the cement for own consumption in terms of Rule 8 with effect from 01.04.2011. Since the Central Excise duty as was paid on the basis of MRP and prevailing local market rate was higher than the valuation in terms of Rule 8, the appellant filed refund claim....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... has appreciated that Rule 8 of Valuation Rules is not applicable to the appellants' case as the Rule is applicable only in case where the goods are used in the manufacture of other goods. However, the appellant has consumed the manufactured goods (cement) in construction of immovable property instead of using the same in manufacture of other articles and other goods. Hence, there is no infirmity in the order under challenge. Therefore, order under challenge is prayed to be upheld and appeal is prayed to be rejected. 5. After hearing the rival contentions of the parties and perusing the entire record, I observe and held as follows: The appellant was discharging his tax liability on the basis of local prevalent market rate till 31.3.2011 a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....se. Rule 8 reads as follows: " (i) Rule 8 of the Central Excise Valuation (Determination of price of excisable goods) Rule, 2000 is as under:- "where the excisable goods are not sold by the assessee but used for consumption by him or on his behalf in the production or manufacturing of other articles, the value shall be (100% and 10%) of the cost of the production or manufacture of such goods." 7. Thus Rule 8 will be applicable if and only if the own consumption of the final manufactured product is for the manufacture of any other product. Apparently and admittedly same is not the fact of the present case. Though the appellant has relied upon the Circular of 01.07.2002, but perusal of the entry No. 5 thereof shows that same is for arriv....