1997 (12) TMI 455 - AT - Central Excise

Summary

The Department appealed against the Collector's decision not to include duty element of raw material in pricing of finished goods. Tribunal held duty paid on inputs with Modvat credit not includible in assessable value. CEGAT dismissed the appeal citing precedent cases. (Case: Appellate Tribunal CEGAT, Mumbai, Citation: 1997 (12) TMI 455 - CEGAT, Mumbai)