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2004 (1) TMI 197 - CESTAT, MUMBAIExtract: .......hines based on the price of new machines scaled down by giving depreciation does not appear to be an arbitrary method of valuation. 3. In view of the aforesaid decisions of the Tribunal and the Apex Court, we find no infirmity in the impugned orders passed by the lower authorities requiring our interference. 4. Accordingly, the appeal is dismissed.
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