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2004 (11) TMI 618 - SC - Central ExciseExtract: .......ion of India 1989 3 SCC 531 it was explained by way of an illustration that the value of the raw material, the value of the job work done and the manufacturing profit and the expenses for the processing have to be taken into consideration. The determination of the excisable value shall be done on that basis. The appeal is, accordingly, disposed of.
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