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2003 (7) TMI 337 - AT - Central ExciseExtract: .......activity takes place outside the factory on goods which are cleared on payment of duty. So, also the judgment in Bombay Tyres 1983 (14) E.L.T. 1896 (S.C.) which dealt with the value of the goods at the factory gate would not apply. There was therefore no basis for the demand. 4. emsp The appeal is therefore allowed and the impugned order set aside.
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