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2016 (6) TMI 1261 - AT - Central ExciseValuation - goods sold from warehouse - includibility - cost of transportation - Held that: - In terms of the Valuation Rules, it is clear that an assessee will be entitled to deduction of the cost of transportation from the premises of the depot till the premises of the ultimate customers - The appellant has asserted that the lower authority has mistakenly added the above cost considering it as the freight incurred from the warehouse to the depot. To confirm the facts, the relevant submission on record will need to be verified - appeal allowed by way of remand.
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