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1996 (11) TMI 422 - AT - Central ExciseExtract: .......f the goods at which they are sold by M/s. BIL at their factory gate. But the assessable value is the sum total value of the raw material plus the value of jobwork done and the manufacturing profit and expenses on processing and would take in anything more. In this view of the matter, the appeal is allowed in above terms with consequential reliefs.
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