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1980 (4) TMI 297 - Commissioner - Central ExciseExtract: .......is situated) in the case of Nagpaul Petrochem Limited, allowing the post manufacturing expenses to be deducted, the lower authority should allow the post manufacturing expenses in this case after necessary verification and fix the assessable value as per Rule 6(a) of the Central Excise (Valuation) Rules, 1975. The appeal is accordingly disposed of.
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