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2010 (10) TMI 152 - CESTAT, NEW DELHICenvat credit – Deemed credit - whether the cash discount, processing charges including colours and chemicals, transportation charges and profit margin were to be taken into the value of the fabrics calculated on the date of applicability of the Notification or not - appellant included all the expenses in the value of fabrics to claim credit as per Notification 35/03-C.E - cash discount, processing charges including the colours and chemical, transport, profit and margin are to be deducted from the value on which the appellant has taken the credit
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