1997 (12) TMI 227 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT in New Delhi upheld the Collector's order in a case involving textile machinery manufacturers who collected erection and commissioning charges. The Tribunal found that the charges were not proven to be warranty charges, as the warranty was extended even when buyers did not pay such charges. The appeal was rejected. (Case citation: 1997 (12) TMI 227 - CEGAT, NEW DELHI)