Appellants Denied Cement Duty Refund; Rule 8 of Valuation Rules Deemed Inapplicable by Authorities.

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....Refund of duty paid in excess - captive consumption - applicable valuation rules - manufacture of cement and cement clinker - The appellants were also using the manufactured cement for their own consumption - the applicability of Rule 8 of Valuation Rules has rightly been denied by the Adjudicating Authorities below. The appellant is therefore, not entitled for refund, claiming the said applicability. - AT....