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1987 (6) TMI 150 - AT - Central ExciseExtract: .......for iron and steel castings, and the other for item 68 goods. Since the assessment of the machined parts is done under item 68, I direct the central excise to take the value of the plant and machinery of only that place or unit or factory which produced the machined product, excluding the plant and machinery of the unit which produced the castings.
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