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1999 (5) TMI 576 - CEGAT, MUMBAIExtract: ......., para 19 of the Dai Ichi Karkaria order makes it clear that credit should not form part of value inputs for purpose of valuing the product under Section 4(1)(b) and Rule 6(b) of its value. 5. emsp The appellant was therefore entitled not to include the excise duty element in the value of the goods. 6. emsp Appeal allowed. Impugned order set aside.
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