2001 (8) TMI 403 - AT - Central Excise

Summary

The duty demand arose from a valuation dispute regarding fabrication work for Dam Gates. The appellant, an Engineering Firm, contested the upward revision of assessable value, arguing that costs incurred after goods were removed from the factory are irrelevant for Central Excise Duty. The Tribunal ruled in favor of the appellant, stating that duty is payable only on items manufactured in the factory, not on bought out items or post-removal costs. The duty demand was set aside, and the appeal was allowed.