2004 (10) TMI 228

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..... the Revenue against the order of the Commissioner (Appeals). The issue involved is whether, while computing the value of captively consumed yarn, cost of cone winding and notional profit should be added or not. 2. Heard both sides. 3. The departmental representative admits that the charges incurred toward cone winding is after the duty has been paid on the yarn at the spindle stage. We observe .....

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