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2003 (5) TMI 292 - AT - Central ExciseExtract: ....... the assessable value of the goods manufactured by the assessee. The fact that the bought out goods were required for completing the contract of erecting the unit will not in any way make those goods part of goods manufactured and cleared from the appellant rsquo s factory. In view of the above, we set aside the order impugned and allow the appeal.
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