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2017 (8) TMI 1388 - AT - Central ExciseValuation - job-work - inclusion of input materials supplied free of cost under the cover of delivery challan in assessable value - Rule 4(5)(a) of CCR, 2004 - Held that:- In Ghatge Patil Inds. Ltd [2005 (7) TMI 648 - CESTAT MUMBAI] the Tribunal has relied upon International Auto Products case to hold that such addition of free supplied parts is not to be included in the assessable value - In SRF Ltd [2007 (3) TMI 613 - CESTAT, CHENNAI] the Tribunal was of the view that the entire exercise would be revenue neutral and therefore the demand cannot sustain - appeal dismissed - decided against Revenue.
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