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2018 (1) TMI 355 - AT - Central ExciseValuation - includibility - certain bought out items sent to the site for the purpose of erection and installation - Held that: - the issue has been decided in the case of SIRPUR PAPER MILLS LTD. Versus COLLECTOR OF CENTRAL EXCISE, HYDERABAD [1997 (12) TMI 109 - SUPREME COURT OF INDIA], where it was held that the value of bought out items cannot be added to the assessable value of Acetylene generator as such items are supplied at the site where the plant (Acetylene Plant) is erected - appeal allowed.
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