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    <title>2018 (2) TMI 1384 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee-appellants, setting aside the Commissioner&#039;s order regarding the valuation of a product not used in the production or manufacture of the final product but consumed for tower erection. Relying on previous decisions and a Supreme Court precedent involving similar circumstances, the Tribunal held that the valuation rules based on the cost of production or manufacture were not applicable in this case. Consequently, the appeal was allowed, providing relief to the assessee-appellants.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee-appellants, setting aside the Commissioner&#039;s order regarding the valuation of a product not used in the production or manufacture of the final product but consumed for tower erection. Relying on previous decisions and a Supreme Court precedent involving similar circumstances, the Tribunal held that the valuation rules based on the cost of production or manufacture were not applicable in this case. Consequently, the appeal was allowed, providing relief to the assessee-appellants.</description>
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