2003 (5) TMI 462 - AT - Central Excise

Stay/Dispensation of pre-deposit - Valuation - Captive consumption - Appeal to Appellate Tribunal - Demand - Quantification of

Summary

The case involved a stay application for an order of the Commissioner (Appeals) regarding the cost of manufacture of captively consumed goods. The Tribunal found that certain expenses like research and development would be included in the cost of manufacture, except for selling expenses. The application for stay was declined, and the appeal was dismissed.