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2002 (10) TMI 124 - CEGAT, COURT NO. I, NEW DELHIExtract: .......we agree with the Respondents that mounting activity is post manufacturing expenses. Therefore, the charges received for this activity are not includible in the assessable value as held by the Hon ble Supreme Court in the case of Thermax India Ltd. v. CCE. In view of the above we find no infirmity in the impugned Order. The Appeal is thus rejected.
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