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1997 (12) TMI 505 - CEGAT, WMUMBAIExtract: ....... value in the present case is in terms of Rule 6(b) of the Valuation Rules. The principle ratio laid down in the earlier case referred to has been affirmed by the decision of the Larger Bench with regard to Modvat credit in Dai Ichi Karkaria v. CCE - 1996 (81) E.L.T. 676 (Tribunal). 5. emsp We therefore see no reason to interfere. Appeal dismissed.
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