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Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the production and manufacture of other articles.
Method of Valuation - Captive consumption - Since the goods are being used by the appellant assessee himself, it is not necessary that same need to be used only for the production and manufacture of other articles.
Note: It is a system-generated summary and is for quick reference only.