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2001 (5) TMI 118 - AT - Central ExciseExtract: .......E.L.T. 546 (T) . The Circular No. 404/37/98, dated 22-6-1998 of the Board on this issue itself emphasises that nexus must be shown. The nexus not having been shown, the notional interest was not includable in the assessable value. 3. The appeals are accordingly allowed, and the impugned orders set aside. Consequential relief in accordance with law.
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