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2002 (5) TMI 652 - CEGAT, MUMBAIExtract: ............ the cost of ingredients supplied by their customers free of cost is to be added in the assessable value of ethyl alcohol manufactured by appellant. 2. emsp According to us, the Commissioner (Appeals) had correctly taken the view that it is liable to be added. We find no reason to interfere with the order. The appeal stands dismissed.
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