1996 (9) TMI 292 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal of a manufacturer of fibre glass products regarding the deduction of sales-tax on raw materials in calculating the assessable value of intermediate products. The Assistant Collector had allowed deduction of 50% of the sales-tax, but the Tribunal found this claim not sustainable as sales-tax on raw materials is part of the cost. The Collector (Appeals) had directed deduction of excise duty on raw materials. The appeal was dismissed as the reason behind the exclusion of 50% of the sales-tax was not clear and the Tribunal could not decide on the validity of the exclusion of the other 50% without an appeal by the Collector.