1996 (12) TMI 280

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..... Member (J)]. The point involved in this case is whether the cost of the Modvat credit of the raw materials which are used by the appellant for manufacturing the final products is liable to be included in the assessable value of the finished goods. The learned lower authority held the same against the appellants. 2. The learned Counsel contended before us that the issue is now settled by t .....

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