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1997 (9) TMI 182 - CEGAT, NEW DELHIExtract: .......days. That being so, the amount so collected cannot be included in the assessable value since interest for delayed payment cannot be part of the assessable value according to the decision of the Supreme Court in MRF Ltd. case - 1995 (77) E.L.T. 433 (S.C.). 4. emsp For the reasons aforesaid, the impugned order is set aside and the appeal is allowed.
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