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Valuation - inclusion of free of cost material - Any duty paid by the appellant will be available to the principal manufacturer as Cenvat credit, since the entire manufactured goods are returned to them - the entire exercise is Revenue neutral. - Tri

Central Excise
April 25, 2018

Valuation - inclusion of free of cost material - Any duty paid by the appellant will be available to the principal manufacturer as Cenvat credit, since the entire manufactured goods are returned to them - the entire exercise is Revenue neutral. - Tri

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