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2012 (7) TMI 414 - CESTAT, AHMEDABADCalculation of assessable value of the job work goods - Department stated that assessee has not included the amount of sales tax paid on the raw material i.e. steel - Held that:- It is an undisputed fact that invoice of SAIL clearly indicates the purchasers as M/s. IVCRL Infrastructures & Projects Ltd. and the appellant as a consignee, thus the amount of sales tax indicated in the invoice of SAIL cannot be included in the landed cost of the inputs/raw materials for the reason that the said cost is not incurred by the appellant herein - in favour of assessee.
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