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    <title>2011 (1) TMI 1025 - CESTAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the respondents, holding that selling and distribution expenses are not to be included in the assessable value of goods captively consumed for further production. The decision emphasized the importance of considering the specific circumstances of each case in determining the inclusion of expenses in the assessable value, based on a thorough analysis of relevant case laws and guidelines. The Tribunal found the arguments presented by the Revenue to be lacking in merit and upheld the impugned order, rejecting the Revenue&#039;s appeals.</description>
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      <description>The Tribunal ruled in favor of the respondents, holding that selling and distribution expenses are not to be included in the assessable value of goods captively consumed for further production. The decision emphasized the importance of considering the specific circumstances of each case in determining the inclusion of expenses in the assessable value, based on a thorough analysis of relevant case laws and guidelines. The Tribunal found the arguments presented by the Revenue to be lacking in merit and upheld the impugned order, rejecting the Revenue&#039;s appeals.</description>
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