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    <title>CENVAT Credit Approved for Plastic Crates in Goods Transport; Costs Included in Assessable Value Basis.</title>
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    <description>CENVAT Credit - plastic crates were being used for the safe transportation of the goods from the place of the manufacture to the place of consignee and the cost of plastic crates is included on pro-rata basis in the assessable value - credit allowed - HC</description>
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