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2018 (4) TMI 474 - AT - Central ExciseValuation - whether the amortized cost of the said material was required to be added in the assessable value of their final product? - Held that: - appellant has produced the Chartered Engineer’s certificate to indicate that such tools and dies continued to be used by them for the subsequent period - the said certificate was not part of the proceedings before the authorities below. As the same requires examination and verification, we deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for doing the needful - appeal allowed by way of remand.
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