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1997 (8) TMI 265 - AT - Central ExciseExtract: ....... respect of one of the units of the assessee. This puts the seal of correctness on the certificates regarding inclusion of cost of bottles and of crates in the assessable values of aerated waters. 7.4 emsp In view of the foregoing discussions, the Appeal of the Revenue is dismissed and Appeals of assessee (M/s. Black Diamond Beverages) are allowed.
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