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1985 (6) TMI 188 - AT - Central ExciseExtract: .......f allowing the appellant the benefit of deduction of freight incurred for moving the goods from the factory gate to the nearest delivery point. Such a deduction is covered by the Supreme Court’s judgment supra. Therefore, the appellants are entitled to this deduction. 4. In the result, we see no merit in this appeal and dismiss the same.
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