1998 (11) TMI 293 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the order-in-original regarding valuation for charging duty on processed goods by a job worker, following the Supreme Court judgment in Ujagar Prints. The appeals filed by the Revenue were dismissed as the Tribunal found no substance in the arguments raised. The distinction between grey fabric supplied by traders versus manufacturers did not alter the applicability of the cited judgment. The revenue's claim based on Notification No. 305/77-C.E. was rejected as the basis would cease to exist per the Supreme Court's finding.