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2015 (4) TMI 162 - AT - Central ExciseValuation of goods - sale from depot - Whether the nearest time, in terms of Rule 7 of Central Excise Valuation(Determination of Price of Excisable Goods) Rules, 2000, could be the time subsequent to the time & date of clearance/removal of the goods under assessment from the factory to depots - Held that:- the value of the goods under assessment shall be the transaction value of the goods sold from the depot at the time nearest to the time of removal - Following decision of S.C.Enviro Agro India Pvt.Ltd. vs. CCE, Thane-II [2011 (12) TMI 431 - CESTAT MUMBAI] - Decided against Revenue.
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