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2017 (9) TMI 207 - AT - Central ExciseValuation - includibility - transportation, laying, joining, testing charges - place of removal - When the respondent claimed deduction relating to transportation, laying, joining, testing charges from the invoice value received from the main contractor, revenue did not allow deduction thereof but alleged undervaluation of the pipes - Held that: - When the notice issued by the authority below has brought clearly the facts of the contract and also place of removal where the respondent carried out certain activity over the goods cleared from the factory, there is no scope for the respondent to claim deduction since transfer of property of the goods did not pass at the factory gate but transfer thereof occurred after value addition made thereto at the site - appeal allowed - decided in favor of Revenue.
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