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2023 (7) TMI 717 - SCH - Central ExciseValuation - bought-out items are not entered in the factory, and credit not claimed - inclusion in the assessable value or not - HELD THAT:- There is no case for adding the value in the assessable value and hence no proceeding need be initiated in the form of a show cause notice, it is found that for the previous period, in respect of which this appeal arises, the stand of the Department cannot be contrary to what has been stated above. Hence, we do not find any merit in the appeal. The Civil Appeal is dismissed.
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