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2018 (3) TMI 1228 - AT - Central ExciseValuation - manufacture of furniture with ‘Nilkamal’ brand name - Revenue held that the value of branded furniture by the appellant supplied to M/s. Nilkamal Ltd. should be in terms of Rule 10A of Central Excise Valuation Rules, 2000 - Held that: - identical issue has came up before the Tribunal in the case of M/s. Nilkamal Ltd. and others vs. CCE & ST, Raipur [2018 (2) TMI 1305 - CESTAT NEW DELHI] wherein it was observed that the appellant is the manufacturer and not the job worker. So, Rule 10A of the Central Excise Valuation Rules, 2000 is not applicable - appeal allowed - decided in favor of appellant.
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