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2005 (6) TMI 465 - AT - Central Excise

The Appellate Tribunal CESTAT, Mumbai allowed the appeal of M/s. Vallabh Pesticides and others, manufacturers on job work basis for M/s. United Phosphorous. Duty demands discharged as per Ujjagar Prints' decision upheld, rejecting Revenue's objection to valuation method. Board's Circular supported job work valuation formula. Duty demands and penalties set aside. Appeals allowed.

 

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