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2007 (6) TMI 440 - AT - Central ExciseValuation - includibility - cost of raw materials - cost of transport of the raw materials - Held that: - if the appellants had either opted to pay duty on the full value of the goods inclusive of the raw materials cost, then the Bhilai Steel Plant could have taken the credit on the duty so paid, or the appellants could have obtained the raw materials free of cost without payment of duty and supplied the bricks back to the Bhilai Steel Plant following the Rule 57F Procedure. The appellants have not strictly followed either of the procedures, but they paid duty on the job charges - appeal allowed.
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