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2004 (12) TMI 139 - AT - Central ExciseExtract: .......t form part of the assessable value of the goods cleared from the factory. The same has to be assessed in the form in which they are cleared. The above position is absolutely clear and does not require support of any precedent decision. 4. Accordingly, we set aside the impugned order and allow the appeal with consequential relief to the appellants.
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