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2004 (10) TMI 407 - AT - Central ExciseExtract: .......d as such from the factory, whether the duty of excise is to be paid on the basis of assessable value as has been determined by the original manufacturer at the time of removal of goods or on the basis of value at which the inputs are sold by the Appellants to their customers in terms of the provisions of Rule 3(4) of the Cenvat Credit Rules? rdquo
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