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    <title>2005 (1) TMI 682 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MANGALORE</title>
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    <description>The appeal was allowed, setting aside the impugned order, and instructing the adjudicating authority to recalculate the duty liability after considering the deductions permitted for consumables sold during the service provision. The Commissioner emphasized that deductions should be allowed for consumables sold during service provision, even if their values were not separately indicated on bills/invoices, as long as the service provider maintains and produces records of the cost/value of such consumables for claiming deductions.</description>
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    <pubDate>Mon, 31 Jan 2005 00:00:00 +0530</pubDate>
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      <title>2005 (1) TMI 682 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), MANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=171915</link>
      <description>The appeal was allowed, setting aside the impugned order, and instructing the adjudicating authority to recalculate the duty liability after considering the deductions permitted for consumables sold during the service provision. The Commissioner emphasized that deductions should be allowed for consumables sold during service provision, even if their values were not separately indicated on bills/invoices, as long as the service provider maintains and produces records of the cost/value of such consumables for claiming deductions.</description>
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      <pubDate>Mon, 31 Jan 2005 00:00:00 +0530</pubDate>
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