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2016 (12) TMI 1124 - CESTAT MUMBAIValuation - Refrigerators sold to Soft Drink manufacturer in bulk whether liable to be valued under Section 4 or Section 4A of the Central Excise Act, 1944? - Held that: - the issue involved in the present case has already been settled in the appellant's own case by the Hon’ble Supreme Court in the case of Jayanti Food Processing (P) Ltd. [2007 (8) TMI 3 - Supreme Court], where it was held that the sale of goods to the buyer who used the goods not for retail sale but for free distribution under Sales Promotion Scheme, the value of the goods shall be governed under Section 4 and not Section 4A of the Central Excise Act - appeal dismissed - decided against Revenue.
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