2001 (11) TMI 657 - AT - Central Excise

Summary

The case involved a dispute regarding whether the value of items purchased from the market and used in erecting machinery should be included in assessing duty for Bus Ducts manufactured by an engineering company. The Tribunal ruled in favor of the appellants, stating that the value of bought-out items for erection cannot be part of the manufactured goods' assessable value. The duty demand was deemed unjustified, and the appeal was allowed with consequential relief to the appellants.