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Informative

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

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that Rule 8 of the Central Excise Valuation Rules is inapplicable where there is no sale or captive consumption, in a case involving BSNL (Bharat Sanchar Nigam Limited). Rule 8 pertains to the valuation of excisable goods not sold in the ordinary course of trade. The tribunal held that if there is neither a sale nor captive use, this valuation rule does not apply.