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    <title>CEGAT Order No. 195/96-A dt. 11/1/96 in the case of M/s DaiIchi Karkaria vs. Collector of Central Excise - Admittance of Deptt&#039;s appeal.</title>
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    <description>The Tribunal held that duty paid on inputs for which Modvat Credit has been taken should not be added to the cost of raw material in determining the assessable value of the final product. The Department filed an appeal against this ruling, and the Department&#039;s appeal was admitted for hearing at the higher appellate level.</description>
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