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    <title>2016 (12) TMI 788 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order and allowed the appeal in a case concerning the valuation of job work goods. The appellant&#039;s valuation method, certified by a Chartered Accountant and based on Ujagar Prints case principles, was deemed accurate. Disputes over the inclusion of cost elements and job charges rate were resolved in favor of the appellant, with the Tribunal emphasizing the importance of considering all cost components in the valuation process. The rejection of the Chartered Accountant certificate by the lower authority was found to be factually incorrect, leading to the decision in favor of the appellant.</description>
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