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2017 (11) TMI 605 - CESTAT MUMBAIValuation - removal of input to sister unit - whether valuation of removal of input as such to sister unit should attract payment of duty equal to Cenvat credit availed thereon or under Section 4 of Central Excise Act, during the period 1-4-2001 to 31-12-2003 in terms of Rule 57AB(1)(c) of the Central Excise Rules, 1944 and Rule 3(4) of Cenvat Credit Rules, 2001/2002? Held that: - issue and facts of the present case is squarely covered by the Hon’ble Apex Court in case of Ispat Metallics Industreis ltd [2016 (5) TMI 306 - SUPREME COURT], where it was held that post removal expenses in respect of removal of input as such cannot be added to calculate the excise duty - appeal dismissed - decided against Revenue.
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