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2015 (5) TMI 163 - AT - Central ExciseValuation of goods - Held that:- It is not appropriate on the part of the Revenue to take the material cost as per certificate dated 7.8.2000 and take the "other cost/overheads" on the basis of certificate dated 30.9.2001. In our view, the certificate dated 30.9.2001 represents the correct cost of production and we find that the said cost of production is less than the Assessable value on which the respondent had paid duty. - Decided against Revenue.
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