2004 (11) TMI 618

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..... , for the Respondent. JUDGMENT Arijit Pasayat, J.- Heard. 2. This appeal involves two issues. One of them relates to the calculation of cost of production and whether excise duty paid on raw material, if Modvatted, is to be included in determining the cost of production of excisable products. This issue has been examined by this Court by a three-Judge Bench in CCE v. Dai Ichi .....

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