1996 (8) TMI 375 - AT - Central Excise

Summary

The dispute involved the valuation of goods manufactured and cleared by the party, specifically whether to add a profit margin to the value. The Collector (Appeals) decided that no profit margin should be added as the goods were not being sold but captively consumed. The Appellate Tribunal dismissed the appeal filed by the Department. (Case Citation: 1996 (8) TMI 375 - CEGAT, NEW DELHI)