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2017 (4) TMI 598 - AT - Central ExciseCENVAT credit - job-work - valuation - case of Revenue is that appellant have overvalued the goods and accordingly availed excess deemed credit which is attributed to the overvaluation of job work goods - Held that: - the department has not verified at what value the goods have been exported by the merchant exporter. Even if value of merchant exporter is adopted the said value which will be obviously more than value arrived at on job work basis - the deemed credit which is attributed the valuation of the job work goods cannot be disputed - appeal allowed - decided in favor of assessee.
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