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    <title>1997 (6) TMI 320 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit on inputs was held not to be added to the assessable value of the final product in the valuation of copper cables and strips manufactured under works contracts. The Tribunal applied its earlier decision in the same assessee&#039;s case and treated that ruling as fully applicable to the present facts, thereby rejecting inclusion of the input credit in the declared value. The appeal was dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=102911</link>
      <description>Modvat credit on inputs was held not to be added to the assessable value of the final product in the valuation of copper cables and strips manufactured under works contracts. The Tribunal applied its earlier decision in the same assessee&#039;s case and treated that ruling as fully applicable to the present facts, thereby rejecting inclusion of the input credit in the declared value. The appeal was dismissed.</description>
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