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1997 (6) TMI 205 - CEGAT, NEW DELHIExtract: ....... E/2893/89-A disposed of on 2-6-1997. Thus it is seen that the legal position is settled so far as the Tribunal is concerned and the position is that where contract provided for price less Modvat element, the assessable value should also reflect the price agreed to in the contract. We, therefore, set aside the impugned orders and allow the appeals.
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