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2015 (10) TMI 1958 - AT - Central ExciseValuation of goods - DTA Clearances - Notification No. 8/97-C.E. - 100% EOU - Held that:- Quality of materials supplied to these three buyers is different. There is also no allegation that the job work was undertaken within the factory. Goods have to be assessed in the form in which they are cleared from the factory. In this case, there is no allegation by the Revenue and no evidence brought up to show that price is not ex-factory as far as the rejected slabs are concerned. When the place of removal is factory and no additional consideration is collected in connection with the same, there is no justification for addition of job work charges charged by the appellants to the three customers for undertaking works such as edge cutting, sizing, rounding, etc. In view of the above, we do not find any merit in the impugned order and accordingly the same is set aside - Decided in favour of assessee.
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