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2016 (12) TMI 1258 - AT - Central ExciseValuation - Held that: - there is no provision of law for including the value of goods received for job work into value of the goods manufactured by a manufacturer. The job work is separately covered by Notification No. 214 of 1986 - The goods received from job worker are returned to the principal and if the goods are returned to the principal by endorsement on the reverse of the Challans the transaction is completed - Appeal allowed - decided in favor of the assessee.
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