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    <title>Valuation Dispute: Inclusion of Free Materials in Assessment; Revenue-Neutral Outcome as Duty is Claimable via Cenvat Credit.</title>
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    <description>Valuation - inclusion of free of cost material - Any duty paid by the appellant will be available to the principal manufacturer as Cenvat credit, since the entire manufactured goods are returned to them - the entire exercise is Revenue neutral. - AT</description>
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