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1996 (5) TMI 301 - CEGAT, NEW DELHIExtract: ....... be part of the assessable value. In M/s. Dai Ichi Karkaria v. Collector of Central Excise, Pune - 1996 (81) E.L.T. 676, a Larger Bench of the Tribunal held that the duty paid on the input is not to be part of the assessable value. The Collector (Appeals) was, therefore, justified in taking a view in favour of the assessee. The appeal is dismissed.
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