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    <title>2025 (3) TMI 1242 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the Revenue&#039;s duty demands against the appellant, a job worker, regarding the valuation of goods under Rule 10A of the Central Excise Valuation Rules, 2000. It found that the appellant&#039;s valuation method, based on the cost certificate from the principal manufacturer and consistent with the Supreme Court&#039;s ruling in Ujagar Prints, was appropriate. The Tribunal concluded that the impugned orders demanding duty could not be sustained, allowing the appeals and granting consequential benefits to the appellants as per law.</description>
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    <pubDate>Wed, 19 Mar 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 1242 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=767856</link>
      <description>The Tribunal set aside the Revenue&#039;s duty demands against the appellant, a job worker, regarding the valuation of goods under Rule 10A of the Central Excise Valuation Rules, 2000. It found that the appellant&#039;s valuation method, based on the cost certificate from the principal manufacturer and consistent with the Supreme Court&#039;s ruling in Ujagar Prints, was appropriate. The Tribunal concluded that the impugned orders demanding duty could not be sustained, allowing the appeals and granting consequential benefits to the appellants as per law.</description>
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