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    <title>2023 (3) TMI 432 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the order confirming the demand for excise duty and penalties on consumable charges in the assessable value of DG sets. It ruled in favor of the appellant, emphasizing the separation of activities between manufacturing/selling DG sets and post-sale services, the lack of nexus between consumable charges and DG sets, and the interpretation that charges for post-sale activities should not be included in the assessable value based on relevant case laws.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order confirming the demand for excise duty and penalties on consumable charges in the assessable value of DG sets. It ruled in favor of the appellant, emphasizing the separation of activities between manufacturing/selling DG sets and post-sale services, the lack of nexus between consumable charges and DG sets, and the interpretation that charges for post-sale activities should not be included in the assessable value based on relevant case laws.</description>
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