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1992 (7) TMI 161 - AT - Central ExciseExtract: ....... allegation that the appellants and their customer were related persons. Under these circumstances we are inclined to agree with the Collector (Appeals) that there was no justification whatsoever to include the Modvat Credit availed by the respondents in the assessable value of the final product. 7. In view of the foregoing, the appeal is rejected.
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