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2018 (10) TMI 2005 - CESTAT AHMEDABADValuation of goods (final products) - inclusion of value of empty gas cylinders, supplied free of cost by the customers for filling Sulphur Dioxide (NRG) in the assessable value or not - HELD THAT:- Reliance placed a decision passed in their own case by this Tribunal in M/S TRANSPEK INDUSTRY LTD. VERSUS CCE VADODARA [2012 (9) TMI 855 - CESTAT AHMEDABAD], wherein the similar issue has been decided in favour of the appellant and accepted by the Revenue. Demand set aside - appeal allowed.
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