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2000 (5) TMI 60 - CEGAT, COURT NO. I, NEW DELHIExtract: .......t the time of removal by a processor will have to be included. Thus the deductions on the account of HDPE bags costs are not permissible. 6. In view of the findings herein above, the reference is answered as follows - The cost of HDPE bags, in the facts of this case, are not deductible in terms of Section 4(4)(d)(i) of the Central Excise Act, 1944.
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