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Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore no question of inclusion of amortisation cost of the tools arise. - Tri

Central Excise - Valuation - The tools were used for manufacture of components under job work in terms of Rule 4(5)(a). In such case no excise duty is payable. Therefore, no question of inclusion of a .....

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