1996 (3) TMI 237 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi dismissed two appeals by the Department regarding the addition of profit margin to goods captively consumed by the assessee. The Tribunal held that since the item in question is not dutiable, the issue of adding profit does not arise. The appeals were dismissed as the Department did not file any appeal against the Tribunal's order.