2000 (9) TMI 128 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants who manufactured seat covers on job-work basis. The tribunal held that adding a notional profit over job charges was not warranted unless it was shown that the job-worker received additional funds. The appeal was allowed with consequential benefit. (Case citation: 2000 (9) TMI 128 - CEGAT, Mumbai)