2003 (7) TMI 230 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellants, who are soft drink manufacturers, in a case involving reimbursement of advertisement costs by another company. The tribunal held that the amounts reimbursed cannot be treated as the appellants' receipt for goods produced or expenditure incurred, and therefore, excise duty is not applicable. The decision was influenced by a previous ruling by the Apex Court. The appeal was allowed, and the impugned order was set aside, granting relief to the appellants.