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2017 (7) TMI 485 - AT - Central ExciseValuation - includibility - conversion cost upto the stage of spinning and cone-winding - Held that: - all costs only upto the spindle stage when excisable product comes into existence should be included in the assessable value and the costs of processes after that stage like winding, warping, weaving, sizing etc., should not be included - there is no merit in the grounds raised by the department. The impugned order calls for no interference - appeal dismissed - decided against Revenue.
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