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2004 (7) TMI 194 - AT - Central ExciseExtract: ....... of the loading charges inside the factory. These are therefore includible in the assessable value of the goods. This view is supported by the Tribunal s judgment relied upon by the Revenue in cases of CCE, Nagpur v. Solar Chemicals (supra) and R.N. Misra v. CCE, Bhubaneswar (supra). We therefore see no merit in the appeal and the same is rejected.
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