1999 (5) TMI 576 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai considered the inclusion of excise duty paid on raw materials in the assessable value of goods manufactured by a job worker. The Tribunal ruled in favor of the appellant, stating that the excise duty element should not be included in the value of the goods, based on the principles established in the Dai Ichi Karkaria case. The appeal was allowed, and the impugned order was set aside.