2004 (8) TMI 430 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the order of the Commissioner of Central Excise regarding the assessable value of M.S. Black Bolts with galvanization process done by independent job worker. The Tribunal rejected the Revenue's appeal, citing a Supreme Court decision where galvanization done by the assessees themselves was treated differently from galvanization done by job workers.