1986 (8) TMI 201 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi held that purchase tax on raw materials for manufacturing electric fans cannot be deducted from the sale price for Central Excise Duty assessment. The department's appeal was allowed, setting aside the Collector (Appeals) order and restoring the Assistant Collector's decision on purchase tax. (Case Citation: 1986 (8) TMI 201 - CEGAT, New Delhi)