1994 (1) TMI 171 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, who manufacture power driven pumps and their parts. The tribunal held that the value of clearances of inputs used in the manufacture of final products is not included in duty calculation, as per Notification No. 175/86 and Explanation III. The tribunal allowed the appeals, providing relief to the appellants.