2007 (6) TMI 483

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..... rder per : Archana Wadhwa, Member (J)]. The dispute in the present appeal relates to the valuation of the polyester texturised yarn, which the appellant is consuming captively for the manufacture of polyester twisted yarn. In as much as the appellant is also clearing the polyester texturised yarn for home consumption, Revenue has adopted the same value for the purposes of arriving at the val .....

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