2000 (8) TMI 477 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal by the appellant, a job worker manufacturing biscuits for Britannia Industries Limited (BIL), setting aside the order that assessed the value of biscuits based on BIL's selling price. The Tribunal ruled that the value should be determined based on the principles of job work, following the Supreme Court's decision in Ujagar Prints v. Union of India.