2000 (5) TMI 224 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal by M/s. BHEL, Bhopal, regarding the demand of differential duty for the period from September 1988 to March 1991. The Tribunal held that the value of transformer oil should not be added to the assessable value of the transformers for computing duty as the oil was directly supplied at the installation site and not brought into the factory. The decision in a previous case with similar facts was cited as binding precedent. The appeal was allowed, and the orders passed by the authorities below were set aside. Appellant is entitled to consequential relief, if any.