Rule 8 of Central Excise Valuation Rules Inapplicable Where there is No Sale or Captive Consumption: CESTAT in BSNL case [Read Order]

CESTAT ruled that Rule 8 of the Central Excise Valuation Rules does not apply where goods are neither sold nor captively consumed by the assessee

By Kavi Priya - On April 19, 2025 12:32 pm - 2 mins read

Rule 8 excise - CESTAT ruling - Central excise - taxscan

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Rule 8 of the Central Excise Valuation Rules, 2000, is inapplicable in cases where there is neither a sale of goods nor captive consumption by the assessee. The dispute arose between Bharat Sanchar Nigam Limited (BSNL), the respondent, and the…

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